1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter A - Determination of Tax Liability
  6. Part IV - CREDITS AGAINST TAX
  7. Subpart C - Refundable Credits
  8. 26 USC § 37
26 USC § 37
Overpayments of tax
October 30, 2020
USC

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

Prior Provisions

A prior section 37 was renumbered section 22 of this title.
Previous
§ 36C Renumbered §23

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