Internal Revenue Code · 26 U.S.C.
§ 37. Overpayments of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 37
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 16, 1962 by Pub. L. 87–834
- Last amended
- July 30, 2008 by Pub. L. 110–289
- Amendments
- 6 dated changes in the source credit
- Length
- 153 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 13 other regulations
- Regulations
- 3 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 37
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 13 regulations not issued under it
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- § 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- § 1.47-1 Recomputation of credit allowed by section 38.
- § 1.50A-1 Determination of amount.
- § 1.50A-3 Recomputation of credit allowed by section 40.
- § 1.61-7 Interest.
- § 1.61-8 Rents and royalties.
- § 1.61-9 Dividends.
- § 1.61-11 Pensions.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
- § 305.7871-1 Indian tribal governments treated as States for certain purposes.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 110–289
- Amended by Pub. L. 107–210
- Amended by Pub. L. 98–369
- Amended by Pub. L. 94–12
- Amended by Pub. L. 92–178
- Amended by Pub. L. 89–44
- Enacted by Pub. L. 87–834
Where it sits in the 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