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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 1462.—Withheld Tax as Credit to Recipient of Income

Internal Revenue Bulletin 2003-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Withholding tax paid under section 1446 on behalf of a fiduciary, partnership, or intermediary is deemed to have been paid by beneficial owner of the income to the extent that the beneficial owner is required to include such income on its return. See REG-108524-00, page 869.

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▸Contents — Internal Revenue Bulletin 2003-42
Internal Revenue Bulletin 2003-42

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