§ 1.37-1 General rules for the credit for the elderly.§ 1.37-2 Credit for individuals age 65 or over.§ 1.37-3 Credit for individuals under age 65 who have public retirement system income.
Cases: Miller v. Commissioner, 51 T.C. 755 (1969); De Paolis v. Commissioner, 69 T.C. 283 (1977); Gantt v. Commissioner, 46 T.C. 290 (1966)
Final rules 1
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.