{"data":{"id":"us/26-cfr-301.6414-1","jurisdiction":"us","citation":"26 CFR 301.6414-1","heading":"-1 Income tax withheld.","body":"(a) For rules relating to the refund or credit of income tax withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6414-1 of this chapter (Income Tax Regulations).\n(b) For rules relating to the refund or credit of income tax withheld under chapter 24 of the Code from wages, see § 31.6414-1 of this chapter (Employment Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Abatements, Credits, and Refunds"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4ff61836509656b0a72b6c3b340e1dca97a160ca01240f2dfad4e0ae60090be6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6413-1","next":"us/26-cfr-301.6425-1"},"notice":"GroundRules: Original legal text. Not legal advice."}