§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.

Last amended: December 31, 2024

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.