Page:United States Statutes at Large Volume 68A.djvu/860

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INTERNAL REVENUE CODE OF 1954

SEC. 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 otiier restrictions on interest, see section 2011(c) (relating to refunds due to credit for State taxes), 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), and 6419 (relating to the excise tax on wagering).

§ 6612

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