26-U.S.C.-3503

§3503 – Erroneous Payments

Pathway

Title 26 > Subtitle C > Chapter 25 > Section 3503

Details

• Reference: Section 3503
• Legend: §3503 – Erroneous Payments
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 471.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-3304 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-3304, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-3303 in the Legal Encyclopedia: Employment Taxes

In this entry about 26-U.S.C.-3303, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.

26-U.S.C.-3403 in the Legal Encyclopedia: Employment

In this entry about 26-U.S.C.-3403, find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.

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