Home/U.S. Code/Title 26/Ch. Subchapter B—Application of Withholding Provisions/§ 1464
FEDERAL · 26 U.S.C. · Chapter Subchapter B—Application of Withholding Provisions

Refunds and credits with respect to withheld tax

26 U.S.C. § 1464
Title26 — Internal Revenue Code
ChapterSubchapter B—Application of Withholding Provisions

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)
7 case citations

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.