26Title 26The US tax code, read & explained

26 U.S.C. § 37

§ 37. Overpayments of tax

21 words · amended 9 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed July 30, 2008 by the Public Law 110-289.

Every change, newest first (10)
  1. July 30, 2008Public Law 110-289
  2. August 6, 2002Public Law 107-210
  3. July 18, 1984Deficit Reduction Act of 1984
  4. March 29, 1975Public Law 94-12
  5. March 29, 1975Public Law 94-12
  6. March 29, 1975Public Law 94-12
  7. December 10, 1971Public Law 92-178
  8. June 21, 1965Public Law 89-44
  9. October 16, 1962Public Law 87-834
  10. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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