26 USC 6414: Income tax withheld
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26 USC 6414: Income tax withheld Text contains those laws in effect on December 2, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter B-Rules of Special Application
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§6414. Income tax withheld

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 798 ; Pub. L. 111–147, title V, §501(c)(1), Mar. 18, 2010, 124 Stat. 106 .)


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 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.