26 U.S.C. § 37
Overpayments of tax
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
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Cited by 16
- 26 CFR § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR § 1.37-1 — General rules for the credit for the elderly.
- 26 CFR § 1.37-2 — Credit for individuals age 65 or over.
- 26 CFR § 1.37-3 — Credit for individuals under age 65 who have public retirement system income.
- 26 CFR § 1.42A-1 — General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- 26 CFR § 1.44-1 — Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- 26 CFR § 1.47-1 — Recomputation of credit allowed by section 38.
- 26 CFR § 1.50A-1 — Determination of amount.
- 26 CFR § 1.50A-3 — Recomputation of credit allowed by section 40.
- 26 CFR § 1.6014-2 — Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- 26 CFR § 1.61-11 — Pensions.
- 26 CFR § 1.61-7 — Interest.
Nearby sections (25 sections)
- 30B · Alternative motor vehicle credit
- 30C · Alternative fuel vehicle refueling property credit
- 30D · Clean vehicle credit
- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals
- 36 · First-time homebuyer credit
- 36A · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec.…
- 36B · Refundable credit for coverage under a qualified health plan
- 36C · Renumbered § 23
- 37 · Overpayments of tax
- 38 · General business credit
- 39 · Carryback and carryforward of unused credits
- 40 · Alcohol, etc., used as fuel
- 40A · Biodiesel and renewable diesel used as fuel
- 40B · Sustainable aviation fuel credit
- 41 · Credit for increasing research activities
- 42 · Low-income housing credit
- 43 · Enhanced oil recovery credit
- 44 · Expenditures to provide access to disabled individuals
- 44A · Renumbered § 21
- 44B · Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18,…
- 44C · Renumbered § 23