Section text and notes
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
Aug. 16, 1954, ch. 736 68A Stat. 16 Pub. L. 87–834, § 2(a)76 Stat. 962 Pub. L. 89–44, title VIII, § 809(c)79 Stat. 167 Pub. L. 92–178, title VI, § 601(a)85 Stat. 553 Pub. L. 94–12, title II, § 203(a)89 Stat. 29 Pub. L. 94–12, title II, § 204(a)89 Stat. 30 Pub. L. 94–12, title II, § 208(a)89 Stat. 32 Pub. L. 98–369, div. A, title IV, § 471(c)98 Stat. 826 Pub. L. 107–210, div. A, title II, § 201(a)116 Stat. 954 Pub. L. 110–289, div. C, title I, § 3011(a)122 Stat. 2888 (, , § 38; renumbered § 39, , , ; renumbered § 40, , , ; renumbered § 42, , , ; renumbered § 43, , , ; renumbered § 44, , , ; renumbered § 45, , , ; renumbered § 35, , , ; renumbered § 36, , , ; renumbered § 37, , , .)
Editorial Notes
Prior Provisions
section 22 of this titleA prior section 37 was renumbered .