Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 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 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: view the official text
Nearby sections (25 sections)
- 6512 · Limitations in case of petition to Tax Court
- 6513 · Time return deemed filed and tax considered paid
- 6514 · Credits or refunds after period of limitation
- 6515 · Cross references
- 6521 · Mitigation of effect of limitation in case of related taxes…
- 6531 · Periods of limitation on criminal prosecutions
- 6532 · Periods of limitation on suits
- 6533 · Cross references
- 6601 · Interest on underpayment, nonpayment, or extensions of time for…
- 6602 · Interest on erroneous refund recoverable by suit
- 6603 · Deposits made to suspend running of interest on potential…
- 6611 · Interest on overpayments
- 6612 · Cross references
- 6621 · Determination of rate of interest
- 6622 · Interest compounded daily
- 6631 · Notice requirements
- 6651 · Failure to file tax return or to pay tax
- 6652 · Failure to file certain information returns, registration…
- 6653 · Failure to pay stamp tax
- 6654 · Failure by individual to pay estimated income tax
- 6655 · Failure by corporation to pay estimated income tax
- 6656 · Failure to make deposit of taxes
- 6657 · Bad checks
- 6658 · Coordination with title 11
- 6659 · [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII,…