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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6414-1

Income tax withheld.

Official textecfr.govlast amended

# (a)

For rules relating to the refund or credit of income tax withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6414-1 of this chapter (Income Tax Regulations).

# (b)

For rules relating to the refund or credit of income tax withheld under chapter 24 of the Code from wages, see § 31.6414-1 of this chapter (Employment Tax Regulations).

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In this part (40 sections)
  1. 301.6365-1 · Definitions.
  2. 301.6365-2 · Commencement and cessation of applicability of subchapter…
  3. 301.6401-1 · Amounts treated as overpayments.
  4. 301.6402-1 · Authority to make credits or refunds.
  5. 301.6402-2 · Claims for credit or refund.
  6. 301.6402-3 · Special rules applicable to income tax.
  7. 301.6402-4 · Payments in excess of amounts shown on return.
  8. 301.6402-5 · Offset of past-due support against overpayment.
  9. 301.6402-6 · Offset of past-due, legally enforceable debt against…
  10. 301.6402-7 · Claims for refund and applications for tentative carryback…
  11. 301.6403-1 · Overpayment of installment.
  12. 301.6404-0 · Table of contents.
  13. 301.6404-1 · Abatements.
  14. 301.6404-2 · Abatement of interest.
  15. 301.6404-3 · Abatement of penalty or addition to tax attributable to…
  16. 301.6404-4 · Suspension of interest and certain penalties when the…
  17. 301.6405-1 · Reports of refunds and credits.
  18. 301.6407-1 · Date of allowance of refund or credit.
  19. 301.6411-1 · Tentative carryback adjustments.
  20. 301.6413-1 · Special rules applicable to certain employment taxes.
  21. 301.6414-1 · Income tax withheld.
  22. 301.6425-1 · Adjustment of overpayment of estimated income tax by…
  23. 301.6501(a)-1 · (a)-1 Period of limitations upon assessment and…
  24. 301.6501(b)-1 · (b)-1 Time return deemed filed for purposes of…
  25. 301.6501(c)-1 · (c)-1 Exceptions to general period of limitations on…
  26. 301.6501(d)-1 · (d)-1 Request for prompt assessment.
  27. 301.6501(e)-1 · (e)-1 Omission from return.
  28. 301.6501(f)-1 · (f)-1 Personal holding company tax.
  29. 301.6501(g)-1 · (g)-1 Certain income tax returns of corporations.
  30. 301.6501(h)-1 · (h)-1 Net operating loss or capital loss carrybacks.
  31. 301.6501(i)-1 · (i)-1 Foreign tax carrybacks; taxable years beginning…
  32. 301.6501(j)-1 · (j)-1 Investment credit carryback; taxable years ending…
  33. 301.6501(m)-1 · (m)-1 Tentative carryback adjustment assessment period.
  34. 301.6501(n)-1 · (n)-1 Special rules for chapter 42 and similar taxes.
  35. 301.6501(n)-2 · (n)-2 Certain contributions to section 501(c)(3)…
  36. 301.6501(n)-3 · (n)-3 Certain set-asides described in section…
  37. 301.6502-1 · Collection after assessment.
  38. 301.6503(a)-1 · (a)-1 Suspension of running of period of limitation;…
  39. 301.6503(b)-1 · (b)-1 Suspension of running of period of limitation;…
  40. 301.6503(c)-1 · (c)-1 Suspension of running of period of limitation;…
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