[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).