§ 37. Overpayments of tax
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/usc/title-26/section-37A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
(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.)
Connections36 cite this · traces to 1
Cited by 36 sections · top 26
U.S. Code
- § 42Low-income housing credit
- § 38General business credit
- § 26Limitation based on tax liability; definition of tax liability
- § 45Electricity produced from certain renewable resources, etc.
- § 40Alcohol, etc., used as fuel
- § 35Health insurance costs of eligible individuals
- § 22Credit for the elderly and the permanently and totally disabled
- § 39Carryback and carryforward of unused credits
- § 43Enhanced oil recovery credit
- § 36First-time homebuyer credit
- § 44Expenditures to provide access to disabled individuals
- § 6014Income tax return—tax not computed by taxpayer
statutes-at-large
- Public Law 93–406
- Public Law 87–788
- Public Law 296
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 87–876
- Public Law 88–272
- Public Law 96–222To make technical corrections related to the Revenue Act of 1978
- Public Law 94–164To change certain income tax provisions of the Internal Revenue Code of 1954, and for other purposes
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 98–21To assure the solvency of the Social Security Trust Funds, to reform the medicare reimbursement of hospitals, to extend the Federal supplemental compensation program, and for other purposes
- Public Law 95–30To reduce individual and business income taxes and to provide tax simplification and reform
- Public Law 94–455To reform the tax laws of the United States
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20 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 16
- Pub. L. 87–834, § 2(a)
- 76 Stat. 962
- Pub. L. 89–44, title VIII, § 809(c)
- 79 Stat. 167
- Pub. L. 92–178, title VI, § 601(a)
- 85 Stat. 553
- Pub. L. 94–12, title II, § 203(a)
- 89 Stat. 29
- Pub. L. 94–12, title II, § 204(a)
- 89 Stat. 30
- Pub. L. 94–12, title II, § 208(a)
- 89 Stat. 32
- Pub. L. 98–369, div. A, title IV, § 471(c)
- 98 Stat. 826
- Pub. L. 107–210, div. A, title II, § 201(a)
- 116 Stat. 954
- Pub. L. 110–289, div. C, title I, § 3011(a)
- 122 Stat. 2888
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§ 37
Overpayments of tax
Stat.×23
U.S.C.×13
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 16
Pub. L.Pub. L. 87–834, § 2(a)
Stat.76 Stat. 962
Pub. L.Pub. L. 89–44, title VIII, § 809(c)
Cites 21 · showing 6Cited by 36 across 2 sources