26 C.F.R. § 301.6414-1. - § 301.6414-1 Income Tax Withheld.

Current as of May 27, 2026

Section 301.6414-1 - § 301.6414-1 Income Tax Withheld.Section 301.6414-1 - § 301.6414-1 Income Tax Withheld.

Section 301.6413-1 - § 301.6413-1 Special Rules Applicable to Certain Employment Taxes.Section 301.6425-1 - § 301.6425-1 Adjustment of Overpayment of Estimated Income Tax by Corporation.

§ 301.6414-1 Income tax withheld.

(a) For rules relating to the refund or credit of income tax withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6414-1 of this chapter (Income Tax Regulations).

(b) For rules relating to the refund or credit of income tax withheld under chapter 24 of the Code from wages, see § 31.6414-1 of this chapter (Employment Tax Regulations).

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