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.)
Sections: Previous 1443 1444 1445 1446 1461 1462 1463 1464 1471 1472 1473 1474 1501 1502 1503 Next
Last modified: October 26, 2015