26-U.S.C.-6612
§6612 – Cross References
Pathway
Title 26 > Subtitle F > Chapter 67 > Subchapter B > Section 6612
Details
- Reference: Section 6612
- Legend: §6612 – Cross References
- USCode Year: 2013
Provision Content
(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 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), and 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.)
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, as amended, 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
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 2011 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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6504 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6504, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-6603 in the Legal Encyclopedia: Payments
In this entry about 26-U.S.C.-6603, find legal reference material, bibliographies and premiere content related to payments in the American Encyclopedia of Law, presenting a comprehensive view of the United States payments-specific issues, written by authorities in the field.
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