(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).
Amended 1956, 2001, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.
- 2001 Pub. L. 107-16 Pub. L. 107–16 struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”.
- 1956 Act June 29, 1956, inserted reference to section 6421 of this title.
- 1956 Act Apr. 2, 1956, inserted reference to section 6420 of this title.