26 USC § 6612 - Cross references

---
identifier: "/us/usc/t26/s6612"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6612 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6612"
section_name: "Cross references"
chapter_number: 67
chapter_name: "INTEREST"
subchapter_number: "B"
subchapter_name: "Interest on Overpayments"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 6612. Cross references

**(a)** **Interest on judgments for overpayments** 28 U.S.C. 2411(a)

For interest on judgments for overpayments, see .

**(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).

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**Source Credit**: (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.)

## Editorial Notes

### References in Text

The Federal Unemployment Tax Act, referred to in subsec. (c), is , §§ 3301 to 3311, , which is classified generally to chapter 23 (§ 3301 et seq.) of this title. For complete classification of this Act to the Code, see  and Tables.

### Amendments

2018—Subsec. (c).  inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.

2001—Subsec. (c).  struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”.

1956—Subsec. (c). Act , inserted reference to .

Act , inserted reference to .

## Statutory Notes and Related Subsidiaries

### Effective Date of 2001 Amendment

Amendment by  applicable to estates of decedents dying, and generation-skipping transfers, after , see , set out as a note under .

### Effective Date of 1956 Amendment

Amendment by act , effective , see section 211 of act , set out as an Effective Date note under .