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INTERNAL REVENUE CODE OF 1954 subdivision thereof, or any instrumentality of any one or more of the foregoing; the term " tax " or "tax imposed by section 3101" includes, in the case of services covered by an agreement made pursuant to section 218 of the Social Security Act, an amount equivalent to the tax which would be imposed by section 3101, if such services constituted employment as defined in section 3121; and the provisions of this subsection shall apply whether or not any amount deducted from the employee's remuneration as a result of an agreement made pursuant to section 218 of the Social Security Act has been paid to the Secretary,

(d) K E F U N D OR C R E D I T OF FEDERAL UNEMPLOYMENT T A X. — Any

credit allowable under section 3302, to the extent not previously allowed, shall be considered an overpayment, b u t no interest shall be allowed or paid with respect to such overpayment. SEC. 6414. INCOME TAX WITHHELD. In the case of an overpayment of tax imposed by chapter 24, or by chapter 3, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent, SEC. 6415. CREDITS OR REFUNDS TO PERSONS WHO COLLECTED CERTAIN TAXES. (a) ALLOWANCE OF CREDITS OR R E F U N D S. — C r e d i t or refund of any overpayment of tax imposed by section 4231(1), 4231 (2), 4231 (3), 4241, 4251, 4261, 4271, or 4286 may be allowed to the person who collected the tax and paid it to the Secretary or his delegate if such person establishes, under such regulations as the Secretary or his delegate may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund. (b) C R E D I T ON R E T U R N S. — Any person entitled to a refund of tax

imposed by section 4231(1),4231 (2), 4231 (3), 4241, 4251, 4261, 4271, or 4286 paid, or collected and paid, to the Secretary or his delegate by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return. (c) R E F U N D OF OVERCOLLECTIONS.—In case any person required under section 4231(1), 4231 (2), 4231 (3), 4241, 4251, 4261, 4271, or 4286 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto. (d) R E F U N D OF TAXABLE PAYMENT.—Any person making a refund of any payment on which tax imposed by section 4231(1), 4231 (2), 4231 (3), 4241, 4251, 4261, 4271, or 4286 has been collected may repay therewith the amount of tax collected on such payment. SEC. 6416. CERTAIN TAXES ON SALES AND SERVICES. (a) CONDITION TO ALLOWANCE.—No credit or refund of any overpayment of tax imposed by section 4231(6) or 4281 or by chapter 31 (other than section 4041(a)(2) or (b)(2)) or chapter 32 (except an overpayment of tax under paragraph (1) or (3) of subsection (b) of this section) shall be allowed unless the person who paid the tax establishes under regulations prescribed by the Secretary or his delegate— § 6413(c)(2)(B)

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