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2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 65 - Abatements, Credits, and Refunds
Subchapter B - Rules of Special Application
Sec. 6414 - Income tax withheld
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| 26 U.S.C. § 6414 (2017) |
| §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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, §501(c)(1), Mar. 18, 2010, 124 Stat. 106.) |
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AMENDMENTS
2010—Pub. L. 111–147 inserted "or 4" after "chapter 3". EFFECTIVE DATE OF 2010 AMENDMENTAmendment 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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter B - Rules of Special Application Sec. 6414 - Income tax withheld |
| section 6414 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 124 Stat. 106 |
| Public Law 111-147 |
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