§6414 — Income tax withheld
Statute Text — 26 U.S.C. §6414
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations
- Treas. Reg. §Treas. Reg. §1.6414-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.6414-1(b) Claim for credit on Form 1042.
- Treas. Reg. §Treas. Reg. §1.6414-1(c) Overpayment of amounts actually withheld.
- Treas. Reg. §Treas. Reg. §1.6414-1(d) Effective/Applicability date.
- Treas. Reg. §Treas. Reg. §301.6414-1 Income tax withheld
- Treas. Reg. §Treas. Reg. §301.6414-1(a) For rules relating to the refund or credit of income tax withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.
- Treas. Reg. §Treas. Reg. §301.6414-1(b) For rules relating to the refund or credit of income tax withheld under chapter 24 of the Code from wages, see § 31.
- Treas. Reg. §Treas. Reg. §31.6414-1 Credit or refund of income tax withheld from wages
- Treas. Reg. §Treas. Reg. §31.6414-1(a) In general.
- Treas. Reg. §Treas. Reg. §31.6414-1(b) Period of limitation.
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