FEDERAL · 26 U.S.C. · Chapter 3
Refunds and credits with respect to withheld tax
26 U.S.C. § 1464
Title26 — Internal Revenue Code
Chapter3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
SubchapterB
Current throughPub. L. 119-99
This text of 26 U.S.C. § 1464 (Refunds and credits with respect to withheld tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1464.
Text
Where there has been an overpayment of tax under this chapter, any refund or credit made under chapter 65 shall be made to the withholding agent unless the amount of such tax was actually withheld by the withholding agent.
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Related
Charter Federal Savings Bank v. Office Of Thrift Supervision
976 F.2d 203 (Fourth Circuit, 1992)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
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26 U.S.C. § 1464, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1464.