26 U.S.C. § 1464

Title 26 Chapter 3 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 1441
§ 1442
§ 1443
§ 1444
§ 1445
§ 1446
§ 1451
§ 1461
§ 1462
§ 1463
§ 1464
§ 1465

§ 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.

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