Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
§ 6414. Income tax withheld
Statutory text
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.
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. 798 · 68A Stat. 798
Enacted · 26 U.S.C. § 6414
Aug. 16, 1954, ch. 736, 68A Stat. 798
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 798Hiring Incentives to Restore Employment Act
Pub. L. 111–147 title V § 501(c)(1) · 124 Stat. 71
Inserted · 26 U.S.C. § 6414
Pub. L. 111–147 inserted “or 4” after “chapter 3”
Source evidence
Code amendment note
Pub. L. 111–147 inserted “or 4” after “chapter 3”.Enacted provision · exact public law section
(1) Section 6414 26 USC 6414. is amended by inserting “or 4” after “chapter 3”.Effective date note
Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
2010—Pub. L. 111–147 inserted “or 4” after “chapter 3”.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147 applicable to payments made after , with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
Credits
1954–2010 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 798
- 2010Pub. L. 111–147, title V, § 501(c)(1), , 124 Stat. 106.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), , 124 Stat. 106.)