
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-16 Section 532(c)(12)]
[CITE: 26USC6612]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                          CHAPTER 67--INTEREST
 
                 Subchapter B--Interest on Overpayments
 
Sec. 6612. Cross references


(a) Interest on judgments for overpayments

            For interest on judgments for overpayments, see 28 U.S.C. 
        2411(a).

(b) Adjustments

            For provisions prohibiting interest on certain adjustments 
        in tax, see section 6413(a).

(c) Other restrictions on interest

            For other restrictions on interest, see section 2011(c) 
        (relating to refunds due to credit for State taxes), 2014(e) 
        (relating to refunds attributable to foreign tax credits), 6412 
        (relating to floor stock refunds), 6413(d) (relating to taxes 
        under the Federal Unemployment Tax Act), 6416 (relating to 
        certain taxes on sales and services), 6419 (relating to the 
        excise tax on wagering), and 6420 (relating to payments in the 
        case of gasoline used on the farm for farming purposes), and 
        6421 (relating to payments in the case of gasoline used for 
        certain nonhighway purposes or by local transit systems).

(Aug. 16, 1954, ch. 736, 68A Stat. 820; Apr. 2, 1956, ch. 160, 
Sec. 4(f), 70 Stat. 91; June 29, 1956, ch. 462, title II, 
Sec. 208(e)(7), 70 Stat. 397.)

                       References in Text

    The Federal Unemployment Tax Act, referred to in subsec. (c), is act 
Aug. 16, 1954, ch. 736, Secs. 3301 to 3311, 68A Stat. 454, as amended, 
which is classified generally to chapter 23 (Sec. 3301 et seq.) of this 
title. For complete classification of this Act to the Code, see section 
3311 of this title and Tables.


                               Amendments

    1956--Subsec. (c). Act June 29, 1956, inserted reference to section 
6421 of this title.
    Act Apr. 2, 1956, inserted reference to section 6420 of this title.


                    Effective Date of 1956 Amendment

    Amendment by act June 29, 1956, effective June 29, 1956, see section 
211 of act June 29, 1956, set out as an Effective Date note under 
section 4041 of this title.
