26 U.S.C. § 6403 — Overpayment of installment
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 81 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In the case of a tax payable in installments, if the taxpayer* has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 791.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case