§ 6414. Income tax withheld

136 words·~1 min read·/usc/title-26/section-6414

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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.

(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), Mar. 18, 2010, 124 Stat. 106.)

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Public Law 111–147
Making appropriations for the Departments of Commerce and Justice, and Science, and Related Agencies for the fiscal year ending September 30, 2010, and for other purposes

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U.S. Code

Withholdable payments to foreign financial institutions
§ 1471

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Aug. 16, 1954, ch. 736
68A Stat. 798
Pub. L. 111–147, title V, § 501(c)(1)
124 Stat. 106
Pub. L. 111–147

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§ 6414

Income tax withheld

Stat.×1

U.S.C.§ 1471

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 798

Pub. L.Pub. L. 111–147, title V, § 501(c)(1)

Stat.124 Stat. 106

Pub. L.Pub. L. 111–147

Cites 6Cited by 1 across 1 source