FEDERAL · 26 U.S.C. · Chapter 25
Erroneous payments
26 U.S.C. § 3503
Title26 — Internal Revenue Code
Chapter25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
This text of 26 U.S.C. § 3503 (Erroneous payments) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3503.
Text
Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)
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Bluebook (online)
26 U.S.C. § 3503, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3503.