In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.
Aug. 16, 1954, ch. 73668A Stat. 798Pub. L. 111–147, title V, § 501(c)(1)124 Stat. 106(, ; , , .)
Editorial Notes
Amendments
Pub. L. 111–1472010— inserted “or 4” after “chapter 3”.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Pub. L. 111–147Pub. L. 111–147section 1471 of this titleAmendment by applicable to payments made after , with certain exceptions, see section 501(d)(1), (2) of , set out as a note under .