FEDERAL · 26 U.S.C. · Chapter 65
Overpayment of installment
Current through Pub. L. 119-102
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 6403 (Overpayment of installment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Marsh & McLennan Companies, Inc. And Subsidiaries v. United States
302 F.3d 1369 (Federal Circuit, 2002)
Estate of Bell v. Commissioner, Internal Revenue Service
928 F.2d 901 (Ninth Circuit, 1991)
Snyder v. United States
630 F. Supp. 182 (D. Maryland, 1986)
Neil S. Schuster v. Commissioner of Internal Revenue
(Eleventh Circuit, 2018)
Bowen v. United States
(W.D. New York, 2023)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 791.)