• logo-lightlogo-dark

    decipher.legal

    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle F
    4. CHAPTER 67
    5. Subchapter B

    § 6612 Cross references

    (a) Interest on judgments for overpayments

    For interest on judgments for overpayments, see

    (b) Adjustments

    For provisions prohibiting interest on certain adjustments in tax, see .

    (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).