
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6414]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 6414. Income tax withheld

    In the case of an overpayment of tax imposed by chapter 24, or by 
chapter 3, 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. 736, 68A Stat. 798.)
