26 U.S.C. § 1464
Refunds and credits with respect to withheld tax
Where there has been an overpayment of tax under this chapter, any refund or credit made under chapter 65 shall be made to the withholding agent unless the amount of such tax was actually withheld by the withholding agent.
Notes of Decisions
Cited in 1
case, 1992–1992 · leading case: Charter Fed. Sav. Bank v. Off. of Thrift Supervision, 976 F.2d 203 (4th Cir. 1992).
Charter Fed. Sav. Bank v. Off. of Thrift Supervision, 976 F.2d 203 (4th Cir. 1992). “” 26 U.S.C. § 1464 (t)(6)(A)(ii)(II). Since Charter did not meet the new requirements, 6 it submitted a capital plan on January 5, 1990, with revisions submitted March 80 and November 8 of that year.”
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