26 U.S.C. § 37
Section 37 · Overpayments of tax
Amended 8 times on record
Applied in 8 court decisions — leading case In Re Lawrence (1986)
Most recently applied in In Re Lawrence (February 1986)
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Prior Provisions
A prior section 37 was renumbered section 22 of this title.