FEDERAL · 26 U.S.C. · Chapter 3
Refunds and credits with respect to withheld tax
Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS·Subch. B
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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26 U.S.C. § 1464 (Refunds and credits with respect to withheld tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.)