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SECTION 11. ADJUSTMENTS FOR OVER- AND UNDER-WITHHOLDING; REFUNDS

Internal Revenue Bulletin 1999-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Sec. 11.01. Adjustments for Overwithholding by Withholding Agent

(A) Reimbursement Procedure (B) Set-off Procedure Sec. 11.02. Adjustments for Chapter 3 Overwithholding by QI

(A) Reimbursement Procedure

1999–5 I.R.B 33 February 1, 1999

(B) Set-Off Procedure Sec. 11.03. Repayment of Backup Withholding. Sec. 11.04. Collective Refund or Credit Procedures for Chapter 3 Overwithholding Sec. 11.05. Adjustments for Chapter 3 Underwithholding Sec. 11.06. Underwithholding After Form 1042 Filed

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▸Contents — Internal Revenue Bulletin 1999-5

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