§ 37.
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].)