26 U.S.C. § 1464
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
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.
26 U.S.C. § 1464
- withholding agent
- The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.