WITHHOLDING RESEARCH page 10
That leaves ONLY Subchapter B to research, in Chapter 3. This is the link to that site.
http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A_20_3_30_B.html
And here is its text, showing that it has only four remaining statutes to research, 1461, 1462, 1463 and 1464, because the other two statutes, 1451 and 1465, show to have been repealed.
We will begin on 26 USC 1462 because we have already covered 1461 on page 8 above.
The link for that 26 USC 1462 can be reached here § 1462, and also as shown in blue in the entire text of Subchapter B, below. [again, my notes are in brackets and italics]
TITLE 26 > Subtitle A > CHAPTER 3 > Subchapter B |
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Subchapter B—Application of Withholding Provisions |
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· [§ 1451. Repealed.] [ok, that one is non-applicable to everyone]
· § 1461. Liability for withheld tax [this one cited in 26 USC 7701 has no regulation]
· § 1462. Withheld tax as credit to recipient of income [this one has no regs]
· § 1463. Tax paid by recipient of income [this one has no regulations]
· § 1464. Refunds and credits with respect to withheld tax [also has no regs]
· [§ 1465. Repealed.] [and this one does not apply to anyone] |
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In regards to 1451 and 1465, please pick one of the two choices below and circle it.
(1) (Yes I see that 1451 and 1465 are repealed.)
(2) (No, I do not see where 1451 and 1465 are repealed.)
Here is the link to 26 USC 1462.
http://www4.law.cornell.edu/usc-cgi/usc_cfr.cgi?title=26§ion=1462
And here is the text for 1462.
TITLE 26 > Subtitle A > CHAPTER 3 > Subchapter B > § 1462 |
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§ 1462. Withheld tax as credit to recipient of income |
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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. |
Parallel regulations (CFR) |
Now, this speaks in general terms, but it covers the phrase “required to be withheld” AND it states that limiting phrase of “under this chapter” like 1461 did, which is still in Chapter 3.
So far, are you in ANY one of these categories that are REQUIRED to be withheld on?
Please pick one of the two choices below and circle it.
If you want to go back up to the middle of page 13 and recheck what the text of the title of Chapter 3 says, go ahead.
(1) (26 USC 1462 applies to me because it is in Chapter 3, and Chapter 3 applies to me.)
(2) (26 USC 1462 does NOT apply to me, because it is in Chapter 3
which does NOT apply to me.)
And, Section 1462 ALSO has no Regulations, which can be verified here at this site above by clicking the blue language “Parallel regulations CFR”.
Withholding Research PAGE 1 2 3 4 5 6 7 8 9 10 11 12 13 14
To Contact an expert right now for more information to get started on these programs,
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