26 USC 6414: Income tax withheld
Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter B-Rules of Special Application
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§6414. Income tax withheld
In the case of an overpayment of tax imposed by chapter 24, or by chapter 3, 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.