Application of Withholding Provisions

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Application of Withholding Provisions

Sections

• 1.1461-1
  § 1.1461-1 Payment and returns of tax withheld.
• 1.1461-2
  § 1.1461-2 Adjustments for overwithholding or underwithholding of tax.
• 1.1461-3
  § 1.1461-3 Withholding under section 1446.
• 1.1462-1
  § 1.1462-1 Withheld tax as credit to recipient of income.
• 1.1463-1
  § 1.1463-1 Tax paid by recipient of income.
• 1.1464-1
  § 1.1464-1 Refunds or credits.