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Title 26 - Internal Revenue
Subchapter A - INCOME TAX
Part 1 - INCOME TAXES
26 CFR Topic
26 CFR Topic
Application of Withholding Provisions
June 25, 2020
§
1.1464-1
Refunds or credits
§
1.1461-1
Payment and returns of tax withheld
§
1.1461-2
Adjustments for overwithholding or underwithholding of tax
§
1.1461-3
Withholding under section 1446
§
1.1462-1
Withheld tax as credit to recipient of income
§
1.1463-1
Tax paid by recipient of income
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