For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
PRIOR PROVISIONS A prior section 37 was renumbered section 22 of this title.
Disclaimer: Lawrina maintains this website to enhance public access to information about its activities. We make an effort to keep the information about codes timely and accurate. Please note that we cannot guarantee that the U.S.C 2018, Title 26, Subtitle a, Chapter 1, Subchapter a, Part IV, Subpart C, Section 37 — Overpayments of tax — exactly reproduces the officially adopted text.