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Treas. Reg. 1.1461-2(a): a withholding agent may repay tax it over-withheld, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Record	Kind	As stated	Dated
Treas. Reg. 1.1461-2(a): a withholding agent may repay tax it over-withheld (26 CFR 1.1461-2(a)(1), (a)(2)(i))	Law or ruling	A buyer that withheld more than the tax due on a licence fee (the full default rate…	18 Oct 2026