Internal Revenue Code · 26 U.S.C.

§ 6612. Cross references

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6612

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: June 7, 2001 by Pub. L. 107–16
Last amended: March 23, 2018 by Pub. L. 115–141
Amendments: 1 dated changes in the source credit
Length: 3 subsections · 180 words · about 1 min to read
Cross-references: cites 2; cited by 0 Code sections and 0 other regulations

¶(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).

(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Amendment history

From the source credit and the official notes, newest first.

March 23, 2018Amended by Pub. L. 115–141Parts changed in 2018: (c)
June 7, 2001Enacted by Pub. L. 107–16Parts changed in 2001: (c)

Where it sits in the Code

Nearby sections

§ 6611 Interest on overpayments
§ 6612 Cross references

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.

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.