26 U.S.C. § 6414

Title 26 Chapter 65 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 6401
§ 6402
§ 6403
§ 6404
§ 6405
§ 6406
§ 6407
§ 6408
§ 6409
§ 6411
§ 6412
§ 6413
§ 6414
§ 6415
§ 6416
§ 6417
§ 6418
§ 6419
§ 6420
§ 6421
§ 6422
§ 6423
§ 6424
§ 6425
§ 6426
§ 6427
§ 6428
§ 6429
§ 6430
§ 6431
§ 6432

§ 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.

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