26 U.S.C. § 6414
Income tax withheld
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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Nearby sections (25 sections)
- 6401 · Amounts treated as overpayments
- 6402 · Authority to make credits or refunds
- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits
- 6406 · Prohibition of administrative review of decisions
- 6407 · Date of allowance of refund or credit
- 6408 · State escheat laws not to apply
- 6409 · Refunds disregarded in the administration of Federal programs…
- 6411 · Tentative carryback and refund adjustments
- 6412 · Floor stocks refunds
- 6413 · Special rules applicable to certain employment taxes
- 6414 · Income tax withheld
- 6415 · Credits or refunds to persons who collected certain taxes
- 6416 · Certain taxes on sales and services
- 6417 · Elective payment of applicable credits
- 6418 · Transfer of certain credits
- 6419 · Excise tax on wagering
- 6420 · Gasoline used on farms
- 6421 · Gasoline used for certain nonhighway purposes, used by local…
- 6422 · Cross references
- 6423 · Conditions to allowance in the case of alcohol and tobacco taxes
- 6424 · Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96…
- 6425 · Adjustment of overpayment of estimated income tax by corporation
- 6426 · Credit for alcohol fuel, biodiesel, and alternative fuel mixtures