26-U.S.C.-6403

§6403 – Overpayment of Installment

Pathway

Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6403

Details

• Reference: Section 6403
• Legend: §6403 – Overpayment of Installment
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6334 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6334, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Part I – Due Process For Collections in the Legal Encyclopedia: Tax Procedure

In this entry about Part I – Due Process For Collections, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.