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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6414

Income tax withheld

Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 65
Statutory Text

26 U.S.C. § 6414 — Income tax withheld

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter B - Rules of Special Application Sec. 6414 - Income tax withheld From the U.S. Government Publishing Office, www.gpo.gov

§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.

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

Editorial Notes

Amendments 2010—Pub. L. 111–147 inserted "or 4" after "chapter 3".

Statutory Notes and Related Subsidiaries

Effective Date of 2010 Amendment Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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boisestandard.org
Citation
26 U.S.C. § 6414
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The statutory text of 26 U.S.C. § 6414 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).
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← 26 U.S.C. § 6413 26 U.S.C. § 6415 →
Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
26 U.S.C. § 640126 U.S.C. § 640226 U.S.C. § 640326 U.S.C. § 640426 U.S.C. § 640526 U.S.C. § 640626 U.S.C. § 640726 U.S.C. § 640826 U.S.C. § 640926 U.S.C. § 641126 U.S.C. § 641226 U.S.C. § 641326 U.S.C. § 641426 U.S.C. § 641526 U.S.C. § 641626 U.S.C. § 641726 U.S.C. § 641826 U.S.C. § 641926 U.S.C. § 642026 U.S.C. § 642126 U.S.C. § 642226 U.S.C. § 642326 U.S.C. § 642426 U.S.C. § 642526 U.S.C. § 642626 U.S.C. § 642726 U.S.C. § 642826 U.S.C. § 6428A26 U.S.C. § 6428B26 U.S.C. § 6429
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