§ 6612. Cross references

Statutory text

Interest on judgments for overpayments

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

Adjustments

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

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).

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 820 · 68A Stat. 820
Enacted · 26 U.S.C. § 6612
Aug. 16, 1954, ch. 736, 68A Stat. 820
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 820
1956
Public Law not identified
Inserted · 26 U.S.C. § 6612(c)
Subsec. (c). Act June 29, 1956, inserted reference to section 6421 of this title
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code amendment note
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.
2001
Pub. L. 107–16 title V § 532(c)(12) · 115 Stat. 38
Struck · 26 U.S.C. § 6612(c)
Pub. L. 107–16 struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 107–16 struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”.
Enacted provision · exact public law section
(12) Subsection (c) of section 6612 is amended by striking “section 2011(c) (relating to refunds due to credit for State taxes),”.
Effective date note
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.
2018
Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(a)(297) · 132 Stat. 348
1. Inserted · 26 U.S.C. § 6612(c)
  Pub. L. 115–141 inserted “sections” before “2014(e)”
2. Substituted · 26 U.S.C. § 6612(c)
  Pub. L. 115–141 substituted “6420” for “and 6420”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.
Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

3 of 5 references resolved to an enrolled provision · 1 partial · 1 unresolved

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.

Amendments1956–2018 · 3 rounds

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 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.

Credits

1954–2018 · 5 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 820
1956Apr. 2, 1956, ch. 160, § 4(f), 70 Stat. 91
1956June 29, 1956, ch. 462, title II, § 208(e)(7), 70 Stat. 397
2001Pub. L. 107–16, title V, § 532(c)(12), June 7, 2001, 115 Stat. 75
2018Pub. L. 115–141, div. U, title IV, § 401(a)(297), Mar. 23, 2018, 132 Stat. 1198.

Show as published

(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.)