Sec. 37 Overpayments of tax
- Internal Revenue Code of 1986
- SUBTITLE A -- INCOME TAXES
- Chapter 1 -- Normal Taxes and Surtaxes
- Subchapter A -- Determination of Tax Liability
- Part IV -- Credits against tax
- Subpart C -- Refundable credits
History
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
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