26-U.S.C.-1464

§1464 – Refunds and Credits With Respect to Withheld Tax

Pathway

Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1464

Details

• Reference: Section 1464
• Legend: §1464 – Refunds and Credits With Respect to Withheld Tax
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 360.)

U.S. Encyclopedia of Law Coverage

Part III – Recovery Zone Bonds in the Legal Encyclopedia: Income Taxes

In this entry about Part III – Recovery Zone Bonds, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

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