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Introduction

SECTION 7. ADJUSTMENTS FOR

Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States

OVER- AND UNDER- WITHHOLD- ING; REFUNDS

Sec. 7.01. Adjustments for NRA Over withholding by WP Sec. 7.02. Collective Credit or Refund

Procedures for NRA Overwithholding Sec. 7.03. Adjustments for NRA

Underwithholding Sec. 7.04. NRA Underwithholding

after Form 1042 Filed Sec. 7.05. Special Rule Regarding

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▸Contents — Internal Revenue Bulletin 2002-24

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