26 U.S.C. § 6414

Section 6414 · Income tax withheld

Amended 2 times on record

Applied in 5 court decisions — leading case Foodservice & Lodging Institute, Inc. v. Regan (1987)

Most recently applied in Foodservice & Lodging Institute, Inc. v. Regan (January 1987)

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.

Editorial notes U.S. Code · Office of the Law Revision Counsel

Amendments

2010—Pub. L. 111–147 inserted “or 4” after “chapter 3”.

Effective Date of 2010 Amendment

Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.