Title 26 — Internal Revenue CodeRelease 119-73
§1464 Refunds and credits with respect to withheld tax
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter B— - Application of Withholding Provisions › § 1464
Full Legal Text
Title 26, §1464
Internal Revenue Code — Source: USLM XML via OLRC
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.
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Citation
26 U.S.C. § 1464
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73