2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter A - Determination of Tax Liability
Part IV - Credits Against Tax
Subpart C - Refundable Credits
Sec. 37 - Overpayments of tax
| 26 U.S.C. § 37 (2018) |
| §37. Overpayments of tax |
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For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 16, §38; renumbered §39, Pub. L. 87–834, §2(a), Oct. 16, 1962, 76 Stat. 962; renumbered §40, Pub. L. 89–44, title VIII, §809(c), June 21, 1965, 79 Stat. 167; renumbered §42, Pub. L. 92–178, title VI, §601(a), Dec. 10, 1971, 85 Stat. 553; renumbered §43, Pub. L. 94–12, title II, §203(a), Mar. 29, 1975, 89 Stat. 29; renumbered §44, Pub. L. 94–12, title II, §204(a), Mar. 29, 1975, 89 Stat. 30; renumbered §45, Pub. L. 94–12, title II, §208(a), Mar. 29, 1975, 89 Stat. 32; renumbered §35, Pub. L. 98–369, div. A, title IV, §471(c), July 18, 1984, 98 Stat. 826; renumbered §36, Pub. L. 107–210, div. A, title II, §201(a), Aug. 6, 2002, 116 Stat. 954; renumbered §37, Pub. L. 110–289, div. C, title I, §3011(a), July 30, 2008, 122 Stat. 2888.) |
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PRIOR PROVISIONS
A prior section 37 was renumbered section 22 of this title. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart C - Refundable Credits Sec. 37 - Overpayments of tax |
| section 37 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 76 Stat. 962 79 Stat. 167 85 Stat. 553 89 Stat. 29, 30, 32 98 Stat. 826 116 Stat. 954 122 Stat. 2888 |
| Public Law 87-834, Public Law 89-44, Public Law 92-178, Public Law 94-12, Public Law 98-369, Public Law 107-210, Public Law 110-289 |
