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Title 26, Internal Revenue CodeRelease 119-73

§6612 Cross References

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 67— INTEREST › Subchapter B— Interest on Overpayments › § 6612

Last updated Apr 6, 2026|Official source

Summary

A set of pointers directs you to rules about interest on tax overpayments found elsewhere in the law. Interest on court judgments for overpayments is covered in title 28 of the U.S. Code. Other listed sections bar or restrict interest on certain adjustments, foreign tax credit refunds, floor stock refunds, federal unemployment taxes, certain sales and service taxes, the wagering excise tax, and payments for gasoline used on farms or for certain nonhighway and transit uses.

Full Legal Text

Title 26, §6612

Internal Revenue Code, Source: USLM XML via OLRC

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

Notes & Related Subsidiaries

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 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6612

Title 26, Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73