[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6414-1] [Page 360] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Abatements, Credits, and Refunds Sec. 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 Sec. 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 Sec. 31.6414-1 of this chapter (Employment Tax Regulations).