Title 26 — Internal Revenue Code
Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations
§ 1464. Refunds and credits with respect to withheld tax
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 360.) · 68A Stat. 360
Enacted · 26 U.S.C. § 1464
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)