§ 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.§ 31.6414-1 Credit or refund of income tax withheld from wages.§ 301.6414-1 Income tax withheld.
Amended 2010
- 2010 Pub. L. 111-147 Pub. L. 111–147 inserted “or 4” after “chapter 3”.
Cases: American Friends Service Committee v. United States, 368 F. Supp. 1176 (E.D. Pa. 1973); Boutique for Women, Inc. v. United States, 607 F. Supp. 1259 (N.D. Ill. 1985)
Final rules 2
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.