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.

 

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