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Index  » Subtitle A  » Chapter 1  » Subchapter A  » I.R.C. 37

I.R.C. 37
Overpayments of tax

Current through December 21, 2022 (Pub. L. 117-262)

§ 36C « Browse » § 38

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I.R.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.)

Section Information

Editorial Notes

Prior Provisions

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

Regulations for I.R.C. 37 (Return to Top)

§ 1.37-1General rules for the credit for the elderly
§ 1.37-2Credit for individuals age 65 or over
§ 1.37-3Credit for individuals under age 65 who have public retirement system income

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