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26 U.S.C. § 37Chapter 1

§37. Overpayments of tax

Primary source

Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§37. Overpayments of tax

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

Editorial Notes

Prior Provisions

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

Legal Commentary (Cornell LII)

Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).

Last amended: December 31, 2024

Recent related rulemaking (Federal Register)

No recent rulemaking references this section title in the Federal Register.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.