Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6612 (2024) — Cross references
Interest on judgments for overpayments
For interest on judgments for overpayments, see 28 U.S.C. 2411(a).
Adjustments
For provisions prohibiting interest on certain adjustments in tax, see section 6413(a).
Other restrictions on interest
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).
Source: official text