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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6403

Overpayment of installment

Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 65
Statutory Text

26 U.S.C. § 6403 — Overpayment of installment

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General Sec. 6403 - Overpayment of installment From the U.S. Government Publishing Office, www.gpo.gov

§6403. Overpayment of installment

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 791.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-1FF4E5
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boisestandard.org
Citation
26 U.S.C. § 6403
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The statutory text of 26 U.S.C. § 6403 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6402 26 U.S.C. § 6404 →
Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
26 U.S.C. § 640126 U.S.C. § 640226 U.S.C. § 640326 U.S.C. § 640426 U.S.C. § 640526 U.S.C. § 640626 U.S.C. § 640726 U.S.C. § 640826 U.S.C. § 640926 U.S.C. § 641126 U.S.C. § 641226 U.S.C. § 641326 U.S.C. § 641426 U.S.C. § 641526 U.S.C. § 641626 U.S.C. § 641726 U.S.C. § 641826 U.S.C. § 641926 U.S.C. § 642026 U.S.C. § 642126 U.S.C. § 642226 U.S.C. § 642326 U.S.C. § 642426 U.S.C. § 642526 U.S.C. § 642626 U.S.C. § 642726 U.S.C. § 642826 U.S.C. § 6428A26 U.S.C. § 6428B26 U.S.C. § 6429
26 U.S.C. — public domain ← All Legislation
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