26 U.S. Code § 37 - Overpayments of tax

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For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.

Source

(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.)
Prior Provisions

A prior section 37 was renumbered section 22 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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