Internal Revenue Code · 26 U.S.C.
§ 1464. Refunds and credits with respect to withheld tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1464
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 47 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 1464
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subchapter B Application of Withholding Provisions
Nearby sections
- § 1451 Repealed
- § 1461 Liability for withheld tax
- § 1462 Withheld tax as credit to recipient of income
- § 1463 Tax paid by recipient of income
- § 1464 Refunds and credits with respect to withheld tax
- § 1465 Repealed