FEDERAL · 26 U.S.C. · Chapter Subchapter B—Interest on Overpayments
Cross references
26 U.S.C. § 6612
Title26 — Internal Revenue Code
ChapterSubchapter B—Interest on Overpayments
This text of 26 U.S.C. § 6612 (Cross references) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6612.
Text
(a)Interest on judgments for overpayments
(b)Adjustments
(c)Other restrictions on interest
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Related
Saladino v. United States
62 Fed. Cl. 782 (Federal Claims, 2004)
Sam Snyder v. United States
260 F.2d 826 (Ninth Circuit, 1958)
Howard v. United States
779 F. Supp. 432 (S.D. Indiana, 1991)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 820; Apr. 2, 1956, ch. 160, §4(f), 70 Stat. 91; June 29, 1956, ch. 462, title II, §208(e)(7), 70 Stat. 397; Pub. L. 107–16, title V, §532(c)(12), June 7, 2001, 115 Stat. 75; Pub. L. 115–141, div. U, title IV, §401(a)(297), Mar. 23, 2018, 132 Stat. 1198.)
Editorial Notes
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).
Editorial Notes
References in Text
The Federal Unemployment Tax Act, referred to in subsec. (c), is act Aug. 16, 1954, ch. 736, §§3301 to 3311, 68A Stat. 454, which is classified generally to chapter 23 (§3301 et seq.) of this title. For complete classification of this Act to the Code, see section 3311 of this title and Tables.
Amendments
2018—Subsec. (c). Pub. L. 115–141 inserted "sections" before "2014(e)" and substituted "6420" for "and 6420".
2001—Subsec. (c). Pub. L. 107–16 struck out "section 2011(c) (relating to refunds due to credit for State taxes)," after "see".
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.
Statutory Notes and Related Subsidiaries
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 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.
Editorial Notes
Amendments
1982—Pub. L. 97–248, title III, §344(b)(3)(A), Sept. 3, 1982, 96 Stat. 636, inserted "; Compounding of Interest" after "Rate" in heading for subchapter C.
Pub. L. 97–248, title III, §344(b)(2), Sept. 3, 1982, 96 Stat. 636, added item 6622.
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).
Editorial Notes
References in Text
The Federal Unemployment Tax Act, referred to in subsec. (c), is act Aug. 16, 1954, ch. 736, §§3301 to 3311, 68A Stat. 454, which is classified generally to chapter 23 (§3301 et seq.) of this title. For complete classification of this Act to the Code, see section 3311 of this title and Tables.
Amendments
2018—Subsec. (c). Pub. L. 115–141 inserted "sections" before "2014(e)" and substituted "6420" for "and 6420".
2001—Subsec. (c). Pub. L. 107–16 struck out "section 2011(c) (relating to refunds due to credit for State taxes)," after "see".
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.
Statutory Notes and Related Subsidiaries
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 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.
Editorial Notes
Amendments
1982—Pub. L. 97–248, title III, §344(b)(3)(A), Sept. 3, 1982, 96 Stat. 636, inserted "; Compounding of Interest" after "Rate" in heading for subchapter C.
Pub. L. 97–248, title III, §344(b)(2), Sept. 3, 1982, 96 Stat. 636, added item 6622.
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Bluebook (online)
26 U.S.C. § 6612, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6612.