Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 37
Overpayments of tax
Official textgovinfo.govlast amended
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
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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 · [§36A. Repealed. Pub. L. 113–295, div. A, title II,…
- 36B · Refundable credit for coverage under a qualified health plan
- 36C · [§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 · [§44A. Renumbered §21]
- 44B · [§44B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1),…
- 44C · [§44C. Renumbered §23]