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IMHO, I believe that if the batter overruns or "overwalks" first base, then as the MLBUM indicates, he's not liable to be tagged out. If, on the other hand, the batter simply trots to first on a base on balls, acquires it with no valid reason, so to speak, to overrun or overwalk it, but steps off, he can be tagged for the out.
I look at it this way: if his going off the base is part of his original running to first then overrunning it--call it a continuous action play, in a sense--then he's not out if tagged.
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