# 26 U.S.C. § 6612: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6612>. Cite pinpoints as 26 U.S.C. § 6612(a)(1).

## § 6612(a) Interest on judgments for overpayments

For interest on judgments for overpayments, see 28 U.S.C. 2411(a).

## § 6612(b) Adjustments

For provisions prohibiting interest on certain adjustments in tax, see section 6413(a).

## § 6612(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).

## Connections

Cites: § 6413 Special rules applicable to certain employment taxes

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 820
- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 91
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 397
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 75
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1198