26 USC 1464: Refunds and credits with respect to withheld tax
Text contains those laws in effect on June 29, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONSSubchapter B-Application of Withholding Provisions
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§1464. Refunds and credits with respect to withheld tax
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.