Title 26 — Internal Revenue CodeRelease 119-73not60
§6612 Cross References
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 67— INTEREST › Subchapter B— Interest on Overpayments › § 6612
Summary
Points to other laws that limit or stop interest on certain tax payments and refunds. See 28 U.S.C. 2411(a) for overpayment judgments, 6413(a) for some tax adjustments, and 2014(e), 6412, 6413(d), 6416, 6419, 6420, 6421 for other specific limits.
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 5, 2026
Release point: 119-73not60