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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