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26 U.S.C. § 1464 — Refunds and credits with respect to withheld tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 39 words · no verdicts yet
in plain englishAI-generated · not legal advice
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
the actual law source: uscode.house.gov ↗public domain
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 360.)
history & why it existsrecord from the source credit
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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