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
When tax under this chapter was overpaid, a refund or credit under chapter 65 generally goes to the withholding agent. The exception is when the withholding agent actually withheld the tax amount.
Where there has been an overpayment of tax under this chapter, any refund or credit made under chapter 65 must be made to the withholding agent* unless the amount of such tax was actually withheld by the withholding agent.
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.)
- 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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