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.

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

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