GroundRules
← Search the law
US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 37: Overpayments of tax

Read at publisher ↗
Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 1—NORMAL TAXES AND SURTAXES

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection