26 U.S.C. § 6612 : US Code - Section 6612: Cross references

Search 26 U.S.C. § 6612 : US Code - Section 6612: Cross references

(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) (!1)
(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).