
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6403]

 
                     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

    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.)
