{"identifier":"/us/usc/t26/s37","title":26,"num":"\u00a7\u202f37.","heading":"Overpayments of tax","text":"\u00a7\u202f37.\nOverpayments of tax\nFor credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.","url":"https://projectusc.org/usc/t26/s37.html","content":[{"t":"sec","id":"/us/usc/t26/s37","children":[{"t":"num","text":"\u00a7\u202f37."},{"t":"heading","text":"Overpayments of tax"},{"t":"content","text":"\n","children":[{"t":"p","text":"For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}