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26 U.S.C. § 37 — Overpayments of tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 16 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section doesn't create a new tax credit itself. It points readers to section 6401 for the rules on crediting overpaid taxes.

This section contains no rule of its own. It simply directs readers to section 6401 of this title, which covers credits against tax for overpayments of tax.
the actual law source: uscode.house.gov ↗public domain

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

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 16, § 38; renumbered § 39, Pub. L. 87–834, § 2(a), Oct. 16, 1962, 76 Stat. 962; renumbered § 40, Pub. L. 89–44, title VIII, § 809(c), June 21, 1965, 79 Stat. 167; renumbered § 42, Pub. L. 92–178, title VI, § 601(a), Dec. 10, 1971, 85 Stat. 553; renumbered § 43, Pub. L. 94–12, title II, § 203(a), Mar. 29, 1975, 89 Stat. 29; renumbered § 44, Pub. L. 94–12, title II, § 204(a), Mar. 29, 1975, 89 Stat. 30; renumbered § 45, Pub. L. 94–12, title II, § 208(a), Mar. 29, 1975, 89 Stat. 32; renumbered § 35, Pub. L. 98–369, div. A, title IV, § 471(c), July 18, 1984, 98 Stat. 826; renumbered § 36, Pub. L. 107–210, div. A, title II, § 201(a), Aug. 6, 2002, 116 Stat. 954; renumbered § 37, Pub. L. 110–289, div. C, title I, § 3011(a), July 30, 2008, 122 Stat. 2888.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1962Amended · Pub. L. 87-834 · 76 Stat. 962
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 167
  • 1971Amended · Pub. L. 92-178 · 85 Stat. 553
  • 1975Amended · Pub. L. 94-12 · 89 Stat. 29
  • 1975Amended · Pub. L. 94-12 · 89 Stat. 30
  • 1975Amended · Pub. L. 94-12 · 89 Stat. 32
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 826
  • 2002Amended · Pub. L. 107-210 · 116 Stat. 954
  • 2008Amended · Pub. L. 110-289 · 122 Stat. 2888

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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