US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 1464: Refunds and credits with respect to withheld tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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