Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
1.5 KiB
1.5 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 6403 | Overpayment of installment | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 65 | ABATEMENTS, CREDITS, AND REFUNDS | 6403 | 26 U.S.C. § 6403 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6403 | data/legal/raw/us/code/title-26/usc26.xml | 375eb153e4db4260cb9deeec901500a45879e216d07f697b72779ab3cdb9319a | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 60d479d0d09907bc37ad20cd570e3f45f73f4c47b70e39cc8c1f8d46e8039502 | 2026-07-04 | official |
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26 U.S.C. § 6403 - Overpayment of installment
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 791.)