Internal Revenue Code · 26 U.S.C.
§ 6403. Overpayment of installment
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. § 6403
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 89 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
(Aug. 16, 1954, ch. 736, 68A Stat. 791.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6403
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 2 regulations not issued under it
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter A Procedure in General