26 U.S.C. § 1462
Section 1462 · Withheld tax as credit to recipient of income
Amended 1 time on record
Applied in 17 court decisions — leading case Gephart v. United States (1987)
Most recently applied in Plazzi v. FedEx Ground Package System, Inc. (October 2022)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Applicability of revenue laws, see section 7851 of this title.