Title 26 — Internal Revenue CodeRelease 119-73

§37 Overpayments of tax

Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart C— - Refundable Credits › § 37

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §37

Internal Revenue Code — Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 37 was renumbered section 22 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 37

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73