
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC6611]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                          CHAPTER 67--INTEREST
 
                 Subchapter B--Interest on Overpayments
 
Sec. 6611. Interest on overpayments


(a) Rate

    Interest shall be allowed and paid upon any overpayment in respect 
of any internal revenue tax at the overpayment rate established under 
section 6621.

(b) Period

    Such interest shall be allowed and paid as follows:

                             (1) Credits

        In the case of a credit, from the date of the overpayment to the 
    due date of the amount against which the credit is taken.

                             (2) Refunds

        In the case of a refund, from the date of the overpayment to a 
    date (to be determined by the Secretary) preceding the date of the 
    refund check by not more than 30 days, whether or not such refund 
    check is accepted by the taxpayer after tender of such check to the 
    taxpayer. The acceptance of such check shall be without prejudice to 
    any right of the taxpayer to claim any additional overpayment and 
    interest thereon.

                          (3) Late returns

        Notwithstanding paragraph (1) or (2) in the case of a return of 
    tax which is filed after the last date prescribed for filing such 
    return (determined with regard to extensions), no interest shall be 
    allowed or paid for any day before the date on which the return is 
    filed.

[(c) Repealed. Pub. L. 85-866, title I, Sec. 83(c), Sept. 2, 1958, 72 
        Stat. 1664]

(d) Advance payment of tax, payment of estimated tax, and credit for 
        income tax withholding

    The provisions of section 6513 (except the provisions of subsection 
(c) thereof, applicable in determining the date of payment of tax for 
purposes of determining the period of limitation on credit or refund, 
shall be applicable in determining the date of payment for purposes of 
subsection (a).

(e) Disallowance of interest on certain overpayments

          (1) Refunds within 45 days after return is filed

        If any overpayment of tax imposed by this title is refunded 
    within 45 days after the last day prescribed for filing the return 
    of such tax (determined without regard to any extension of time for 
    filing the return) or, in the case of a return filed after such last 
    date, is refunded within 45 days after the date the return is filed, 
    no interest shall be allowed under subsection (a) on such 
    overpayment.

            (2) Refunds after claim for credit or refund

        If--
            (A) the taxpayer files a claim for a credit or refund for 
        any overpayment of tax imposed by this title, and
            (B) such overpayment is refunded within 45 days after such 
        claim is filed,

    no interest shall be allowed on such overpayment from the date the 
    claim is filed until the day the refund is made.

                    (3) IRS initiated adjustments

        If an adjustment initiated by the Secretary, results in a refund 
    or credit of an overpayment, interest on such overpayment shall be 
    computed by subtracting 45 days from the number of days interest 
    would otherwise be allowed with respect to such overpayment.

(f) Refund of income tax caused by carryback or adjustment for certain 
        unused deductions

          (1) Net operating loss or capital loss carryback

        For purposes of subsection (a), if any overpayment of tax 
    imposed by subtitle A results from a carryback of a net operating 
    loss or net capital loss, such overpayment shall be deemed not to 
    have been made prior to the filing date for the taxable year in 
    which such net operating loss or net capital loss arises.

                  (2) Foreign tax credit carrybacks

        For purposes of subsection (a), if any overpayment of tax 
    imposed by subtitle A results from a carryback of tax paid or 
    accrued to foreign countries or possessions of the United States, 
    such overpayment shall be deemed not to have been made before the 
    filing date for the taxable year in which such taxes were in fact 
    paid or accrued, or, with respect to any portion of such credit 
    carryback from a taxable year attributable to a net operating loss 
    carryback or a capital loss carryback from a subsequent taxable 
    year, such overpayment shall be deemed not to have been made before 
    the filing date for such subsequent taxable year.

                    (3) Certain credit carrybacks

        (A) In general

            For purposes of subsection (a), if any overpayment of tax 
        imposed by subtitle A results from a credit carryback, such 
        overpayment shall be deemed not to have been made before the 
        filing date for the taxable year in which such credit carryback 
        arises, or, with respect to any portion of a credit carryback 
        from a taxable year attributable to a net operating loss 
        carryback, capital loss carryback, or other credit carryback 
        from a subsequent taxable year, such overpayment shall be deemed 
        not to have been made before the filing date for such subsequent 
        taxable year.

        (B) Credit carryback defined

            For purposes of this paragraph, the term ``credit 
        carryback'' has the meaning given such term by section 
        6511(d)(4)(C).

         (4) Special rules for paragraphs (1), (2), and (3)

        (A) Filing date

            For purposes of this subsection, the term ``filing date'' 
        means the last date prescribed for filing the return of tax 
        imposed by subtitle A for the taxable year (determined without 
        regard to extensions).

        (B) Coordination with subsection (e)

            (i) In general

                For purposes of subsection (e)--
                    (I) any overpayment described in paragraph (1), (2), 
                or (3) shall be treated as an overpayment for the loss 
                year,
                    (II) such subsection shall be applied with respect 
                to such overpayment by treating the return for the loss 
                year as not filed before claim for such overpayment is 
                filed.
            (ii) Loss year

                For purposes of this subparagraph, the term ``loss 
            year'' means--
                    (I) in the case of a carryback of a net operating 
                loss or net capital loss, the taxable year in which such 
                loss arises,
                    (II) in the case of a carryback of taxes paid or 
                accrued to foreign countries or possessions of the 
                United States, the taxable year in which such taxes were 
                in fact paid or accrued (or, with respect to any portion 
                of such carryback from a taxable year attributable to a 
                net operating loss carryback or a capital loss carryback 
                from a subsequent taxable year, such subsequent taxable 
                year), and
                    (III) in the case of a credit carryback (as defined 
                in paragraph (3)(B)), the taxable year in which such 
                credit carryback arises (or, with respect to any portion 
                of a credit carryback from a taxable year attributable 
                to a net operating loss carryback, a capital loss 
                carryback, or other credit carryback from a subsequent 
                taxable year, such subsequent taxable year).

        (C) Application of subparagraph (B) where section 6411(a) claim 
                filed

            For purposes of subparagraph (B)(i)(II), if a taxpayer--
                (i) files a claim for refund of any overpayment 
            described in paragraph (1), (2), or (3) with respect to the 
            taxable year to which a loss or credit is carried back, and
                (ii) subsequently files an application under section 
            6411(a) with respect to such overpayment,

        then the claim for overpayment shall be treated as having been 
        filed on the date the application under section 6411(a) was 
        filed.

(g) No interest until return in processible form

        (1) For purposes of subsections (b)(3) and (e), a return shall 
    not be treated as filed until it is filed in processible form.
        (2) For purposes of paragraph (1), a return is in a processible 
    form if--
            (A) such return is filed on a permitted form, and
            (B) such return contains--
                (i) the taxpayer's name, address, and identifying number 
            and the required signature, and
                (ii) sufficient required information (whether on the 
            return or on required attachments) to permit the 
            mathematical verification of tax liability shown on the 
            return.

(h) Prohibition of administrative review

            For prohibition of administrative review, see section 6406.

(Aug. 16, 1954, ch. 736, 68A Stat. 819; Pub. L. 85-866, title I, 
Secs. 42(b), 83(b), (c), Sept. 2, 1958, 72 Stat. 1640, 1664; Pub. L. 87-
834, Sec. 2(e)(4), Oct. 16, 1962, 76 Stat. 972; Pub. L. 88-571, 
Sec. 3(e), Sept. 2, 1964, 78 Stat. 858; Pub. L. 89-721, Sec. 1(a), Nov. 
2, 1966, 80 Stat. 1150; Pub. L. 90-225, Sec. 2(f), Dec. 27, 1967, 81 
Stat. 732; Pub. L. 91-172, title V, Sec. 512(e)(4), Dec. 30, 1969, 83 
Stat. 641; Pub. L. 92-178, title VI, Sec. 601(d)(4), Dec. 10, 1971, 85 
Stat. 559; Pub. L. 93-17, Sec. 3(i)(2), Apr. 10, 1973, 87 Stat. 19; Pub. 
L. 93-625, Sec. 7(a)(2)(C), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94-455, 
title XIX, Sec. 1904(b)(10)(A)(iv), 1906(b)(13)(A), title XXI, 
Sec. 2107(g)(2)(D), Oct. 4, 1976, 90 Stat. 1817, 1834, 1904; Pub. L. 95-
30, title II, Sec. 202(d)(4)(D), May 23, 1977, 91 Stat. 150; Pub. L. 95-
628, Sec. 8(c)(3), Nov. 10, 1978, 92 Stat. 3632; Pub. L. 96-223, title 
I, Sec. 101(h), Apr. 2, 1980, 94 Stat. 254; Pub. L. 97-248, title III, 
Sec. 346(a)-(c)(1), Sept. 3, 1982, 96 Stat. 636, 637; Pub. L. 98-369, 
div. A, title II, Sec. 211(b)(27), title VII, Sec. 714(n)(2)(A), July 
18, 1984, 98 Stat. 757, 963; Pub. L. 99-514, title XV, Sec. 1511(c)(13), 
Oct. 22, 1986, 100 Stat. 2745; Pub. L. 100-418, title I, 
Sec. 1941(b)(2)(L), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 103-66, title 
XIII, Sec. 13271(a), Aug. 10, 1993, 107 Stat. 541; Pub. L. 105-34, title 
X, Sec. 1055(b), Aug. 5, 1997, 111 Stat. 944; Pub. L. 105-206, title VI, 
Sec. 6010(l), July 22, 1998, 112 Stat. 816; Pub. L. 106-554, 
Sec. 1(a)(7) [title III, Sec. 319(20)], Dec. 21, 2000, 114 Stat. 2763, 
2763A-647.)


                               Amendments

    2000--Subsec. (g)(1). Pub. L. 106-554 struck out comma after 
``(b)(3)''.
    1998--Subsec. (g)(1). Pub. L. 105-206 substituted ``and (e)'' for 
``(e), and (h)''.
    1997--Subsec. (f)(2), (3). Pub. L. 105-34, Sec. 1055(b)(1), added 
par. (2) and redesignated former par. (2) as (3). Former par. (3) 
redesignated (4).
    Subsec. (f)(4). Pub. L. 105-34, Sec. 1055(b)(1), (2)(A)(i), 
redesignated par. (3) as (4) and substituted ``paragraphs (1), (2), and 
(3)'' for ``paragraphs (1) and (2)'' in heading.
    Subsec. (f)(4)(B)(i)(I). Pub. L. 105-34, Sec. 1055(b)(2)(A), 
substituted ``paragraph (1), (2), or (3)'' for ``paragraph (1) or (2)''.
    Subsec. (f)(4)(B)(ii)(II). Pub. L. 105-34, Sec. 1055(b)(2)(B), added 
subcl. (II). Former subcl. (II) redesignated (III).
    Subsec. (f)(4)(B)(ii)(III). Pub. L. 105-34, Sec. 1055(b)(2)(B), (C), 
redesignated subcl. (II) as (III) and inserted ``(as defined in 
paragraph (3)(B))'' after ``case of a credit carryback''.
    Subsec. (f)(4)(C)(i). Pub. L. 105-34, Sec. 1055(b)(2)(A), 
substituted ``paragraph (1), (2), or (3)'' for ``paragraph (1) or (2)''.
    Subsecs. (g) to (i). Pub. L. 105-34, Sec. 1055(b)(2)(D), 
redesignated subsecs. (h) and (i) as (g) and (h), respectively, and 
struck out former subsec. (g) which read as follows:
    ``(g) Refund of Income Tax Caused by Carryback of Foreign Taxes.--
For purposes of subsection (a), if any overpayment of tax results from a 
carryback of tax paid or accrued to foreign countries or possessions of 
the United States, such overpayment shall be deemed not to have been 
paid or accrued prior to the filing date (as defined in subsection 
(f)(3)) for the taxable year under this subtitle in which such taxes 
were in fact paid or accrued.''
    1993--Subsec. (e). Pub. L. 103-66 amended heading and text of 
subsec. (e) generally. Prior to amendment, text read as follows: ``If 
any overpayment of tax imposed by subtitle A is refunded within 45 days 
after the last date prescribed for filing the return of such tax 
(determined without regard to any extension of time for filing the 
return) or, in case the return is filed after such last date, is 
refunded within 45 days after the date the return is filed, no interest 
shall be allowed under subsection (a) on such overpayment.''
    1988--Subsecs. (h) to (j). Pub. L. 100-418 redesignated subsecs. (i) 
and (j) as (h) and (i), respectively, and struck out former subsec. (h) 
which related to special rule for windfall profit tax.
    1986--Subsec. (a). Pub. L. 99-514 substituted ``the overpayment rate 
established under section 6621'' for ``an annual rate established under 
section 6621''.
    1984--Subsec. (f)(3)(C). Pub. L. 98-369, Sec. 714(n)(2)(A), added 
subpar. (C).
    Subsec. (f)(4). Pub. L. 98-369, Sec. 211(b)(27), struck out par. (4) 
which provided that for purposes of subsection (a), if any overpayment 
of tax imposed by subtitle A arose by operation of section 815(d)(5) 
(relating to reduction of policyholders surplus account of life 
insurance companies for certain unused deductions), such overpayment 
would be deemed not to have been made prior to the close of the last 
taxable year to which the loss described in section 815(d)(5)(A) was 
carried under section 812(b)(2).
    1982--Subsec. (b)(3). Pub. L. 97-248, Sec. 346(a), added par. (3).
    Subsec. (f)(1). Pub. L. 97-248, Sec. 346(c)(1)(A), substituted ``the 
filing date for the taxable year'' for ``the close of the taxable 
year''.
    Subsec. (f)(2)(A). Pub. L. 97-248, Sec. 346(c)(1)(B), substituted 
``the filing date for'' for ``the close of'' wherever appearing.
    Subsec. (f)(3), (4). Pub. L. 97-248, Sec. 346(c)(1)(C), added par. 
(3) and redesignated former par. (3) as (4).
    Subsec. (g). Pub. L. 97-248, Sec. 346(c)(1)(D), substituted ``the 
filing date (as defined in subsection (f)(3)) for the taxable year'' for 
``the close of the taxable year''.
    Subsecs. (i), (j). Pub. L. 97-248, Sec. 346(b), added subsec. (i) 
and redesignated former subsec. (i) as (j).
    1980--Subsecs. (h), (i). Pub. L. 96-223 added subsec. (h) and 
redesignated former subsec. (h) as (i).
    1978--Subsec. (f)(2). Pub. L. 95-628, Sec. 8(c)(3)(A), substituted 
in heading ``Certain credit carrybacks'' for ``Investment credit 
carryback'', designated existing provision as subpar. (A), and in 
subpar. (A) as so designated inserted heading ``In general'' and 
extended the application of provision to credit carrybacks, previously 
limited to investment credit carrybacks, included other credit 
carrybacks, and added subpar. (B).
    Subsec. (f)(4), (5). Pub. L. 95-628, Sec. 8(c)(3)(B), struck out 
pars. (4) and (5) which provided for work incentive program credit 
carrybacks and new employee credit carrybacks, respectively.
    1977--Subsec. (f)(5). Pub. L. 95-30 added par. (5).
    1976--Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (f)(4). Pub. L. 94-455, Sec. 2107(g)(2)(D), inserted ``, an 
investment credit carryback,'' after ``net operating loss carryback''.
    Subsecs. (h), (i). Pub. L. 94-455, Sec. 1904(b)(10)(A)(iv), 
redesignated subsec. (i) as (h). Former subsec. (h), which related to a 
refund within 45 days after filing claim for refund of interest 
equalization tax paid on securities sold to foreigners, was struck out.
    1975--Subsec. (a). Pub. L. 93-625 substituted ``an annual rate 
established under section 6621'' for ``the rate of 6 percent per 
annum''.
    1973--Subsecs. (h), (i). Pub. L. 93-17 added subsec. (h) and 
redesignated former subsec. (h) as (i).
    1971--Subsec. (f)(4). Pub. L. 92-178 added par. (4).
    1969--Subsec. (f)(1). Pub. L. 91-172, Sec. 512(e)(4)(A), (B), 
substituted ``loss or capital loss carryback'' for ``loss carryback'' in 
heading, and ``net operating loss or net capital loss'' for ``net 
operating loss'' wherever appearing in text.
    Subsec. (f)(2). Pub. L. 91-172, Sec. 512(e)(4)(C), substituted 
``loss carryback or a capital loss carryback'' for ``loss carryback''.
    1967--Subsec. (f)(2). Pub. L. 90-225 inserted ``, or, with respect 
to any portion of an investment credit carryback from a taxable year 
attributable to a net operating loss carryback from a subsequent taxable 
year, such overpayment shall be deemed not to have been made prior to 
the close of such subsequent taxable year'' after ``such investment 
credit carryback arises''.
    1966--Subsec. (e). Pub. L. 89-721 inserted ``or, in case the return 
is filed after such last date, is refunded within 45 days after the date 
the return is filed'' after ``(determined without regard to any 
extension of time for filing the return)'' and changed heading to 
reflect amendment.
    1964--Subsec. (f). Pub. L. 88-571 added par. (3) and inserted ``or 
adjustment for certain unused deductions'' in heading.
    1962--Subsec. (f). Pub. L. 87-834 designated existing provisions as 
par. (1) and added par. (2).
    1958--Subsec. (b)(1). Pub. L. 85-866, Sec. 83(b), struck out ``, but 
if the amount against which the credit is taken is an additional 
assessment, then to the date of the assessment of that amount'' after 
``taken''.
    Subsec. (c). Pub. L. 85-866, Sec. 83(c), repealed subsec. (c) which 
defined ``additional assessment''.
    Subsecs. (g), (h). Pub. L. 85-866, Sec. 42(b), added subsec. (g) and 
redesignated former subsec. (g) as (h).


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-206 effective, except as otherwise 
provided, as if included in the provisions of the Taxpayer Relief Act of 
1997, Pub. L. 105-34, to which such amendment relates, see section 6024 
of Pub. L. 105-206, set out as a note under section 1 of this title.


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 applicable to foreign tax credit 
carrybacks arising in taxable years beginning after Aug. 5, 1997, see 
section 1055(c) of Pub. L. 105-34, set out as a note under section 6601 
of this title.


                    Effective Date of 1993 Amendment

    Section 13271(b) of Pub. L. 103-66 provided that:
    ``(1) Paragraph (1) of section 6611(e) of the Internal Revenue Code 
of 1986 (as amended by subsection (a)) shall apply in the case of 
returns the due date for which (determined without regard to extensions) 
is on or after January 1, 1994.
    ``(2) Paragraph (2) of section 6611(e) of such Code (as so amended) 
shall apply in the case of claims for credit or refund of any 
overpayment filed on or after January 1, 1995, regardless of the taxable 
period to which such refund relates.
    ``(3) Paragraph (3) of section 6611(e) of such Code (as so amended) 
shall apply in the case of any refund paid on or after January 1, 1995, 
regardless of the taxable period to which such refund relates.''


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable for purposes of determining 
interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 
99-514, set out as a note under section 47 of this title.


                    Effective Date of 1984 Amendments

    Amendment by section 211(b)(27) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 
98-369, set out as an Effective Date note under section 801 of this 
title.
    Amendment by section 714(n)(2)(A) of Pub. L. 98-369 effective as if 
included in the provision of the Tax Equity and Fiscal Responsibility 
Act of 1982, Pub. L. 97-248, to which such amendment relates, see 
section 715 of Pub. L. 98-369, set out as a note under section 31 of 
this title.
    Section 1875(d)(3) of Pub. L. 99-514 provided that: 
``Notwithstanding section 715 of the Tax Reform Act of 1984 [Pub. L. 98-
369], the amendments made by section 714(n)(2) of such Act [amending 
this section and section 6411 of this title] shall apply only to 
applications filed after July 18, 1984.''


                    Effective Date of 1982 Amendment

    Section 346(d) of Pub. L. 97-248 provided that:
    ``(1) In general.--The amendments made by subsections (a) and (b) 
[amending this section] shall apply to returns filed after the 30th day 
after the date of the enactment of this Act [Sept. 3, 1982].
    ``(2) Subsection (c).--The amendments made by subsection (c) 
[amending this section and section 6601 of this title] shall apply to 
interest accruing after the 30th day after the date of the enactment of 
this Act [Sept. 3, 1982].''


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 
1980, see section 101(i) of Pub. L. 96-223, set out as a note under 
section 6161 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-628 applicable to carrybacks arising in 
taxable years beginning after Nov. 10, 1978, see section 8(d) of Pub. L. 
95-628, set out as a note under section 6511 of this title.


                    Effective Date of 1977 Amendment

    Amendment by Pub. L. 95-30 applicable to taxable years beginning 
after Dec. 31, 1976, and to credit carrybacks from such years, see 
section 202(e) of Pub. L. 95-30, set out as an Effective Date note under 
section 51 of this title.


                    Effective Date of 1975 Amendment

    Amendment by Pub. L. 93-625 effective July 1, 1975, and applicable 
to amounts outstanding on such date or arising thereafter, see section 
7(e) of Pub. L. 93-625, set out as an Effective Date note under section 
6621 of this title.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 92-178 applicable to taxable years beginning 
after Dec. 31, 1971, see section 601(f) of Pub. L. 92-178, set out as a 
note under section 381 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 applicable with respect to net capital 
losses sustained in taxable years beginning after Dec. 31, 1969, see 
section 512(g) of Pub. L. 91-172, set out as a note under section 1212 
of this title.


                    Effective Date of 1967 Amendment

    Amendment by Pub. L. 90-225 applicable with respect to investment 
credit carrybacks attributable to net operating loss carrybacks from 
taxable years ending after July 31, 1967, see section 2(g) of Pub. L. 
90-225, set out as a note under section 46 of this title.


                    Effective Date of 1966 Amendment

    Section 1(b) of Pub. L. 89-721 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply with respect to 
refunds made more than 45 days after the date of the enactment of this 
Act [Nov. 2, 1966].''


                    Effective Date of 1964 Amendment

    Amendment by Pub. L. 88-571 effective, with respect to amounts added 
to policyholders surplus accounts, for taxable years beginning after 
Dec. 31, 1958, see section 3(f) of Pub. L. 88-571, set out as a note 
under section 815 of this title.


                    Effective Date of 1962 Amendment

    Amendment by Pub. L. 87-834 applicable with respect to taxable years 
ending after Dec. 31, 1961, see section 2(h) of Pub. L. 87-834, set out 
as an Effective Date note under section 46 of this title.


                    Effective Date of 1958 Amendment

    Amendment by section 42(b) of Pub. L. 85-866 applicable only with 
respect to taxable years beginning after Dec. 31, 1957, see section 
42(c) of Pub. L. 85-866, set out as a note under section 904 of this 
title.
    Amendment by section 83(b), (c) of Pub. L. 85-866 applicable only in 
respect of overpayments credited after Dec. 31, 1957, see section 83(d) 
of Pub. L. 85-866, set out as a note under section 6601 of this title.


No Interest on Individual Income Tax Refunds for 1974 Refunded Within 60 
                       Days After Return Is Filed

    Pub. L. 94-12, title I, Sec. 101(b), Mar. 29, 1975, 89 Stat. 28, as 
amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, 
provided that: ``In applying section 6611(e) of the Internal Revenue 
Code of 1986 [formerly I.R.C. 1954] (relating to income tax refund 
within 45 days after return is filed) in the case of any overpayment of 
tax imposed by subtitle A of such Code by an individual (other than an 
estate or trust and other than a nonresident alien individual) for a 
taxable year beginning in 1974, `60 days' shall be substituted for `45 
days' each place it appears in such section 6611(e).''

                  Section Referred to in Other Sections

    This section is referred to in sections 815, 6411, 6601, 7508 of 
this title.
