{"data":{"id":"us/26-u.s.c.-37","jurisdiction":"us","citation":"26 U.S.C. § 37","heading":"Overpayments of tax","body":"For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"dc65b9b2cdc97824cb4494fcd1196cfd8cea9cf7f5ad682283c75a455e32e1cd","source_id":"us","stale":false,"prev":"us/26-u.s.c.-36c","next":"us/26-u.s.c.-38"},"notice":"GroundRules: Original legal text. Not legal advice."}