Treasury Regulations (26 C.F.R.)
26 CFR § 301.6602-1
Interest on erroneous refund recoverable by suit.
Official textecfr.govlast amended
Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to section 7405, shall bear interest at the annual rate referred to in the regulations under section 6621 from the date of the payment of the refund.
[T.D. 7384, 40 FR 49324, Oct. 22, 1975]
Source: view the official text
In this part (40 sections)
- 301.6503(j)-1 · (j)-1 Suspension of running of period of limitations;…
- 301.6511(a)-1 · (a)-1 Period of limitation on filing claim.
- 301.6511(b)-1 · (b)-1 Limitations on allowance of credits and refunds.
- 301.6511(c)-1 · (c)-1 Special rules applicable in case of extension of…
- 301.6511(d)-1 · (d)-1 Overpayment of income tax on account of bad…
- 301.6511(d)-2 · (d)-2 Overpayment of income tax on account of net…
- 301.6511(d)-3 · (d)-3 Special rules applicable to credit against income…
- 301.6511(d)-4 · (d)-4 Overpayment of income tax on account of…
- 301.6511(e)-1 · (e)-1 Special rules applicable to manufactured sugar.
- 301.6511(f)-1 · (f)-1 Special rules for chapter 42 taxes.
- 301.6512-1 · Limitations in case of petition to Tax Court.
- 301.6513-1 · Time return deemed filed and tax considered paid.
- 301.6514(a)-1 · (a)-1 Credits or refunds after period of limitation.
- 301.6514(b)-1 · (b)-1 Credit against barred liability.
- 301.6521-1 · Mitigation of effect of limitation in case of related…
- 301.6521-2 · Law applicable in determination of error.
- 301.6532-1 · Periods of limitation on suits by taxpayers.
- 301.6532-2 · Periods of limitation on suits by the United States.
- 301.6532-3 · Periods of limitation on suits by persons other than…
- 301.6601-1 · Interest on underpayments.
- 301.6602-1 · Interest on erroneous refund recoverable by suit.
- 301.6611-1 · Interest on overpayments.
- 301.6621-1 · Interest rate.
- 301.6621-2T · Questions and answers relating to the increased rate of…
- 301.6621-3 · Higher interest rate payable on large corporate…
- 301.6622-1 · Interest compounded daily.
- 301.6651-1 · Failure to file tax return or to pay tax.
- 301.6652-1 · Failure to file certain information returns.
- 301.6652-2 · Failure by exempt organizations and certain nonexempt…
- 301.6652-3 · Failure to file information with respect to employee…
- 301.6653-1 · Failure to pay tax.
- 301.6654-1 · Failure by individual to pay estimated income tax.
- 301.6655-1 · Failure by corporation to pay estimated income tax.
- 301.6656-1 · Abatement of penalty.
- 301.6657-1 · Bad checks.
- 301.6658-1 · Addition to tax in case of jeopardy.
- 301.6659-1 · Applicable rules.
- 301.6671-1 · Rules for application of assessable penalties.
- 301.6672-1 · Failure to collect and pay over tax, or attempt to evade…
- 301.6673-1 · Damages assessable for instituting proceedings before the…