26 U.S.C. § 37

Overpayments of tax

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 .)