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.
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.
Pub. L. 111–147, title V, § 501(c)(1), (d)(1), (2),Mar. 18, 2010, 124 Stat. 106, provided that, applicable to payments made after Dec. 31, 2012, with certain exceptions, this section is amended by inserting “or 4” after “chapter 3”.
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) ofPub. L. 111–147, set out as a note under section
1471 of this title.
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26 USC
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