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.