Title 26 — Internal Revenue CodeRelease 119-73not60

§37 Overpayments of Tax

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

Last updated Apr 5, 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 5, 2026

Release point: 119-73not60