FEDERAL · 26 U.S.C. · Chapter Subchapter B—Rules of Special Application
Income tax withheld
26 U.S.C. § 6414
Title26 — Internal Revenue Code
ChapterSubchapter B—Rules of Special Application
This text of 26 U.S.C. § 6414 (Income tax withheld) 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. § 6414.
Text
In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.
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Related
Foodservice & Lodging Institute, Inc. v. Regan
809 F.2d 842 (D.C. Circuit, 1987)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, §501(c)(1), Mar. 18, 2010, 124 Stat. 106.)
Editorial Notes
Editorial Notes
Amendments
2010—Pub. L. 111–147 inserted "or 4" after "chapter 3".
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
Amendments
2010—Pub. L. 111–147 inserted "or 4" after "chapter 3".
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
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Bluebook (online)
26 U.S.C. § 6414, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6414.