Internal Revenue Code:Sec. 36. Overpayments of tax
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
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
Statute
Sec. 35. Overpayments of tax
For credit against the tax imposed by this subtitle for
overpayments of tax, see section 6401.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 16, Sec. 38; renumbered Sec. 39,
Pub. L. 87-834, Sec. 2(a), Oct. 16, 1962, 76 Stat. 962; renumbered
Sec. 40, Pub. L. 89-44, title VIII, Sec. 809(c), June 21, 1965, 79
Stat. 167; renumbered Sec. 42, Pub. L. 92-178, title VI, Sec.
601(a), Dec. 10, 1971, 85 Stat. 553; renumbered Sec. 43, Pub. L.
94-12, title II, Sec. 203(a), Mar. 29, 1975, 89 Stat. 29;
renumbered Sec. 44, Pub. L. 94-12, title II, Sec. 204(a), Mar. 29,
1975, 89 Stat. 30; renumbered Sec. 45, Pub. L. 94-12, title II,
Sec. 208(a), Mar. 29, 1975, 89 Stat. 32; renumbered Sec. 35, Pub.
L. 98-369, div. A, title IV, Sec. 471(c), July 18, 1984, 98 Stat.
826.)
Miscellaneous
PRIOR PROVISIONS
A prior section 35, acts Aug. 16, 1954, ch. 736, 68A Stat. 14;
Sept. 2, 1958, Pub. L. 85-866, title I, Sec. 41(b), 72 Stat. 1639;
Feb. 26, 1964, Pub. L. 88-272, title II, Sec. 201(d)(2), 78 Stat.
32, related to partially tax-exempt interest received by
individuals, prior to repeal by Pub. L. 94-455, title XIX, Sec.
1901(a)(2), Oct. 4, 1976, 90 Stat. 1764, effective with respect to
taxable years beginning after Dec. 31, 1976.
