Statutory Text
26 U.S.C. § 1464 — Refunds and credits with respect to withheld tax
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1464 - Refunds and credits with respect to withheld tax From the U.S. Government Publishing Office, www.gpo.gov
§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.
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
Source: uscode.house.gov — public domain
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Citation
26 U.S.C. § 1464
Jurisdiction
Federal — United States
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The statutory text of 26 U.S.C. § 1464 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
26 U.S.C. § 144126 U.S.C. § 144226 U.S.C. § 144326 U.S.C. § 144426 U.S.C. § 144526 U.S.C. § 144626 U.S.C. § 145126 U.S.C. § 146126 U.S.C. § 146226 U.S.C. § 146326 U.S.C. § 146426 U.S.C. § 1465
26 U.S.C. — public domain
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