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2021 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes
Chapter 25 - General Provisions Relating to Employment Taxes
Sec. 3503 - Erroneous payments
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26 U.S.C. § 3503 (2021) |
ยง3503. Erroneous payments |
Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded. |
(Aug. 16, 1954, ch. 736, 68A Stat. 471.) |
United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3503 - Erroneous payments |
section 3503 |
2021 |
January 3, 2022 |
No |
standard |
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