26 C.F.R. § 301.6414-1 Income tax withheld.
Title 26 - Internal Revenue
(a) For rules relating to the refund or credit of income tax withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see §1.6414–1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit of income tax withheld under chapter 24 of the Code from wages, see §31.6414–1 of this chapter (Employment Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Abatements, Credits, and Refunds
Rules of Special Application
§ 301.6414-1 Income tax withheld.
