Subjgrp 5. Application of Withholding Provisions

• § 1.1463-1 - Tax paid by recipient of income.
• § 1.1464-1 - Refunds or credits.
• § 1.1461-1 - Payment and returns of tax withheld.
• § 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.
• § 1.1461-3 - Withholding under section 1446.
• § 1.1462-1 - Withheld tax as credit to recipient of income.