Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1464
Refunds and credits with respect to withheld tax
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners' share of effectively…
- 1451 · [§1451. Repealed. Pub. L. 98–369, div. A, title IV,…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income
- 1463 · Tax paid by recipient of income
- 1464 · Refunds and credits with respect to withheld tax
- 1465 · [§1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct.…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
- 1491 · [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a),…
- 1493 · [§1493. Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13,…
- 1494 · [§1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5,…
- 1501 · Privilege to file consolidated returns
- 1502 · Regulations
- 1503 · Computation and payment of tax
- 1504 · Definitions