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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
§ 37
Overpayments of tax
notes
Overpayments of tax
U.S. Code
Notes
Editorial Notes
Prior Provisions
A prior section 37 was renumbered
section 22 of this title
.