FEDERAL · 26 U.S.C. · Chapter Subchapter A—Procedure in General
Overpayment of installment
26 U.S.C. § 6403
Title26 — Internal Revenue Code
ChapterSubchapter A—Procedure in General
This text of 26 U.S.C. § 6403 (Overpayment of installment) 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. § 6403.
Text
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.
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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.)
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Bluebook (online)
26 U.S.C. § 6403, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6403.