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Internal Revenue Code, § 6414. Income Tax Withheld

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. 736, 68A Stat. 798; amended by Pub. L. 111-147, Sec. 501(c), Mar. 18, 2010, 124 Stat. 71.)
AMENDMENTS
2010 - Pub. L. 111-147, Sec. 501(c)(1), amended Sec. 6414 by inserting “or 4” after “chapter 3”.
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Sec. 501(c) of Pub. L. 111-147 effective for payments made after December 31, 2012. Sec 501(d)(2) of Pub. L. 111-147 provided the following special rule:
“(2) GRANDFATHERED TREATMENT OF OUTSTANDING OBLIGATIONS.—The amendments made by this section shall not require any amount to be deducted or withheld from any payment under any obligation outstanding on the date which is 2 years after the date of the enactment of this Act or from the gross proceeds from any disposition of such an obligation.