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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter B - Application of Withholding Provisions
Sec. 1464 - Refunds and credits with respect to withheld tax
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26 U.S.C. § 1464 (2016) |
ยง1464. Refunds and credits with respect to withheld tax |
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. |
(Aug. 16, 1954, ch. 736, 68A Stat. 360.) |
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1464 - Refunds and credits with respect to withheld tax |
section 1464 |
2016 |
January 6, 2017 |
No |
standard |
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