U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1464 - Refunds and credits with respect to withheld tax From the U.S. Government Publishing Office, www.gpo.gov §1464. Refunds and credits with respect to withheld tax 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. (Aug. 16, 1954, ch. 736, 68A Stat. 360.)
26 U.S.C. § 1464
§1464. Refunds and credits with respect to withheld tax
Edition 2024