# 26 U.S.C. § 1464: Refunds and credits with respect to withheld tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1464>. Cite pinpoints as 26 U.S.C. § 1464(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.1464-1](/26/reg/1.1464-1.md): Refunds or credits. (interprets § 1464)

## Final rules

- [85 FR 76910](https://www.federalregister.gov/documents/2020/11/30/2020-22619/withholding-of-tax-and-information-reporting-with-respect-to-interests-in-partnerships-engaged-in-a) (2020): Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business
- [78 FR 5874](https://www.federalregister.gov/documents/2013/01/28/2013-01025/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on) (2013): Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
- [73 FR 23069](https://www.federalregister.gov/documents/2008/04/29/E8-9356/special-rules-to-reduce-section-1446-withholding) (2008): Special Rules To Reduce Section 1446 Withholding

## Leading cases

- [Ya Global Investments v. Commissioner (T.C. 2023)](https://www.courtlistener.com/opinion/9441210/ya-global-investments-lp-fka-cornell-capital-partners-lp-yorkville/)

Derived from: 1939 § 143(f)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 360