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► 26 U.S.C. § 1464 26 u.s.c. · withholding of tax on nonresident aliens · title 26
26 U.S.C. § 1464
Refunds and credits with respect to withheld tax
Title 26 USC
● ACTIVE
Ch. 3
Jurisdiction Federal — United States
Chapter WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-3DB956
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1464 - Refunds and credits with respect to withheld tax From the U.S. Government Publishing Office, www.gpo.gov

§1464. Refunds and credits with respect to withheld tax

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.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 1464 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 1463 26 U.S.C. § 1465 →
Chapter 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
26 U.S.C. § 144126 U.S.C. § 144226 U.S.C. § 144326 U.S.C. § 144426 U.S.C. § 144526 U.S.C. § 144626 U.S.C. § 145126 U.S.C. § 146126 U.S.C. § 146226 U.S.C. § 146326 U.S.C. § 146426 U.S.C. § 1465
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 1464
Status
● ACTIVE
Chapter
3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-3DB956
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 1464