§ 6401. Amounts treated as overpayments
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(a)Assessment and collection after limitation period. The term “overpayment” includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.
(b)Excessive credits
(1)In general If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1 (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subparts A, B, D, and G of such part IV), the amount of such excess shall be considered an overpayment.
(2)Special rule for credit under section 33 For purposes of paragraph (1), any credit allowed under section 33 (relating to withholding of tax on nonresident aliens and on foreign corporations) for any taxable year shall be treated as a credit allowable under subpart C of part IV of subchapter A of chapter 1 only if an election under subsection
(g)or
(h)of section 6013 is in effect for such taxable year. The preceding sentence shall not apply to any credit so allowed by reason of section 1446.
(c)Rule where no tax liability An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.
(Aug. 16, 1954, ch. 736, 68A Stat. 791; Pub. L. 89–44, title VIII, § 809(d)(6), June 21, 1965, 79 Stat. 168; Pub. L. 91–172, title III, § 331(c), Dec. 30, 1969, 83 Stat. 598; Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94–12, title II, § 204(b)(1), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94–455, title VII, § 701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580; Pub. L. 95–600, title VII, § 701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919; Pub. L. 95–618, title III, § 301(c)(2), Nov. 9, 1978, 92 Stat. 3199;
Pub. L. 96–222, title I, § 103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209; Pub. L. 96–223, title II, § 223(b)(2), Apr. 2, 1980, 94 Stat. 266; Pub. L. 97–248, title III, §§ 307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title IV, § 474(r)(36), title VII, § 735(c)(16), July 18, 1984, 98 Stat. 846, 985; Pub. L. 99–514, title XII, § 1246(b), Oct. 22, 1986, 100 Stat. 2582; Pub. L. 100–647, title I, § 1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527;
Pub. L. 105–206, title VI, § 6022(a), July 22, 1998, 112 Stat. 824; Pub. L. 109–58, title XIII, § 1303(c)(4), Aug. 8, 2005, 119 Stat. 997; Pub. L. 110–234, title XV, § 15316(c)(3), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(3), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 111–5, div. B, title I, § 1531(c)(5), Feb. 17, 2009, 123 Stat. 360; Pub. L. 115–97, title I, § 13404(c)(4), Dec. 22, 2017, 131 Stat. 2138.)
Connections16 cite this · traces to 15
Cited by 16 sections
U.S. Code
statutes-at-large
- Public Law 89–97
- Public Law 86–778
- Public Law 96–222To make technical corrections related to the Revenue Act of 1978
- 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 98–369To provide for tax reform, and for deficit reduction
- Public Law 96–223To impose a windfall profit tax on domestic crude oil, 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 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 95–618To provide tax incentives for the production and conservation of energy, and for other purposes
- Public Law 105–206To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 15 documents
public-private-law
U.S. Code
- Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]§ 54
- Definition of a deficiency§ 6211
- Definition of Secretary§ 8701
- Returns regarding payments of interest§ 6049
- Withholding of tax on foreign partners’ share of effectively connected income§ 1446
- Expenses for household and dependent care services necessary for gainful employment§ 21
- Imposition of tax on heavy trucks and trailers sold at retail§ 4051
- Amount of credit§ 46
- Earned income§ 32
- Joint returns of income tax by husband and wife§ 6013
- Treatment of amounts deemed distributed by trust in preceding years§ 667
- Imposition of tax§ 4041
- Definitions applicable to subpart D§ 665
- Gasoline used on farms§ 6420
86 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 791
- Pub. L. 89–44, title VIII, § 809(d)(6)
- 79 Stat. 168
- Pub. L. 91–172, title III, § 331(c)
- 83 Stat. 598
- Pub. L. 91–258, title II, § 207(d)(1)
- 84 Stat. 248
- Pub. L. 94–12, title II, § 204(b)(1)
- 89 Stat. 31
- Pub. L. 94–455, title VII, § 701(f)(2)
- 90 Stat. 1580
- Pub. L. 95–600, title VII, § 701(u)(15)(D)
- 92 Stat. 2919
- Pub. L. 95–618, title III, § 301(c)(2)
- 92 Stat. 3199
- Pub. L. 96–222, title I, § 103(a)(2)(B)(iv)
- 94 Stat. 209
- Pub. L. 96–223, title II, § 223(b)(2)
- 94 Stat. 266
- Pub. L. 97–248, title III
- 96 Stat. 589
- Pub. L. 98–67, title I, § 102(a)
- 97 Stat. 369
- Pub. L. 98–369, div. A, title IV, § 474(r)(36)
- 98 Stat. 846
- Pub. L. 99–514, title XII, § 1246(b)
- 100 Stat. 2582
- Pub. L. 100–647, title I, § 1012(s)(1)(B)
- 102 Stat. 3527
- Pub. L. 105–206, title VI, § 6022(a)
- 112 Stat. 824
- Pub. L. 109–58, title XIII, § 1303(c)(4)
- 119 Stat. 997
- Pub. L. 110–234, title XV, § 15316(c)(3)
- 122 Stat. 1511
- Pub. L. 110–246, § 4(a)
- 122 Stat. 1664
- Pub. L. 111–5, div. B, title I, § 1531(c)(5)
- 123 Stat. 360
+ 46 more
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§ 6401
Amounts treated as overpayments
Stat.×11
U.S.C.×3
C.F.R.×1
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 791
Pub. L.Pub. L. 89–44, title VIII, § 809(d)(6)
Cites 101 · showing 12Cited by 16 across 4 sources