# Treas. Reg. § 301.6414-1: Income tax withheld.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6414-1>. Interprets 26 U.S.C. § 6414.

(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 § 1.6414-1 of this chapter (Income Tax Regulations). 

(b) For rules relating to the refund or credit of income tax withheld under chapter 24 of the Code from wages, see § 31.6414-1 of this chapter (Employment Tax Regulations).