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26 U.S.C. § 6612

Cross references

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 6612, Cross references, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464214
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Full text

For interest on judgments for overpayments, see 28 U.S.C. 2411(a). For provisions prohibiting interest on certain adjustments in tax, see section 6413(a). For other restrictions on interest, see sections 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), 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).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.