1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle C - Employment Taxes
  4. Chapter 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
  5. 26 USC § 3503
26 USC § 3503
Erroneous payments
October 30, 2020
USC

Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.
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§ 3502 Nondeductibility of taxes in computing taxable income
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§ 3504 Acts to be performed by agents

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