26 USC § 6611 - Interest on overpayments
(a)
Rate
Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section
6621.
(b)
Period
Such interest shall be allowed and paid as follows:
(1)
Credits
In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken.
(2)
Refunds
In the case of a refund, from the date of the overpayment to a date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. The acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon.
(d)
Advance payment of tax, payment of estimated tax, and credit for income tax withholding
The provisions of section
6513 (except the provisions of subsection (c) thereof, applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of subsection (a).
(e)
Disallowance of interest on certain overpayments
(1)
Refunds within 45 days after return is filed
If any overpayment of tax imposed by this title is refunded within 45 days after the last day prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in the case of a return filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.
(2)
Refunds after claim for credit or refund
If—
(A)
the taxpayer files a claim for a credit or refund for any overpayment of tax imposed by this title, and
no interest shall be allowed on such overpayment from the date the claim is filed until the day the refund is made.
(f)
Refund of income tax caused by carryback or adjustment for certain unused deductions
(1)
Net operating loss or capital loss carryback
For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises.
(2)
Foreign tax credit carrybacks
For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such taxes were in fact paid or accrued, or, with respect to any portion of such credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.
(3)
Certain credit carrybacks
(A)
In general
For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a credit carryback, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such credit carryback arises, or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.
(4)
Special rules for paragraphs (1), (2), and (3)
(A)
Filing date
For purposes of this subsection, the term “filing date” means the last date prescribed for filing the return of tax imposed by subtitle A for the taxable year (determined without regard to extensions).
(B)
Coordination with subsection (e)
(i)
In general
For purposes of subsection (e)—
(ii)
Loss year
For purposes of this subparagraph, the term “loss year” means—
(I)
in the case of a carryback of a net operating loss or net capital loss, the taxable year in which such loss arises,
(II)
in the case of a carryback of taxes paid or accrued to foreign countries or possessions of the United States, the taxable year in which such taxes were in fact paid or accrued (or, with respect to any portion of such carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such subsequent taxable year), and
(III)
in the case of a credit carryback (as defined in paragraph (3)(B)), the taxable year in which such credit carryback arises (or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, a capital loss carryback, or other credit carryback from a subsequent taxable year, such subsequent taxable year).
(g)
No interest until return in processible form
(1)
For purposes of subsections (b)(3) and (e), a return shall not be treated as filed until it is filed in processible form.
(h)
Prohibition of administrative review
For prohibition of administrative review, see section
6406.
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(a)
Rate
Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section
6621.
(b)
Period
Such interest shall be allowed and paid as follows:
(1)
Credits
In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken.
(2)
Refunds
In the case of a refund, from the date of the overpayment to a date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. The acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon.
(d)
Advance payment of tax, payment of estimated tax, and credit for income tax withholding
The provisions of section
6513 (except the provisions of subsection (c) thereof, applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of subsection (a).
(e)
Disallowance of interest on certain overpayments
(1)
Refunds within 45 days after return is filed
If any overpayment of tax imposed by this title is refunded within 45 days after the last day prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in the case of a return filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.
(2)
Refunds after claim for credit or refund
If—
(A)
the taxpayer files a claim for a credit or refund for any overpayment of tax imposed by this title, and
no interest shall be allowed on such overpayment from the date the claim is filed until the day the refund is made.
(f)
Refund of income tax caused by carryback or adjustment for certain unused deductions
(1)
Net operating loss or capital loss carryback
For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises.
(2)
Foreign tax credit carrybacks
For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such taxes were in fact paid or accrued, or, with respect to any portion of such credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.
(3)
Certain credit carrybacks
(A)
In general
For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a credit carryback, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such credit carryback arises, or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.
(4)
Special rules for paragraphs (1), (2), and (3)
(A)
Filing date
For purposes of this subsection, the term “filing date” means the last date prescribed for filing the return of tax imposed by subtitle A for the taxable year (determined without regard to extensions).
(B)
Coordination with subsection (e)
(i)
In general
For purposes of subsection (e)—
(ii)
Loss year
For purposes of this subparagraph, the term “loss year” means—
(I)
in the case of a carryback of a net operating loss or net capital loss, the taxable year in which such loss arises,
(II)
in the case of a carryback of taxes paid or accrued to foreign countries or possessions of the United States, the taxable year in which such taxes were in fact paid or accrued (or, with respect to any portion of such carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such subsequent taxable year), and
(III)
in the case of a credit carryback (as defined in paragraph (3)(B)), the taxable year in which such credit carryback arises (or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, a capital loss carryback, or other credit carryback from a subsequent taxable year, such subsequent taxable year).
(g)
No interest until return in processible form
(1)
For purposes of subsections (b)(3) and (e), a return shall not be treated as filed until it is filed in processible form.
(h)
Prohibition of administrative review
For prohibition of administrative review, see section
6406.
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 819; Pub. L. 85–866, title I, §§ 42(b),
83
(b), (c),Sept. 2, 1958, 72 Stat. 1640, 1664; Pub. L. 87–834, § 2(e)(4),Oct. 16, 1962, 76 Stat. 972; Pub. L. 88–571, § 3(e),Sept. 2, 1964, 78 Stat. 858; Pub. L. 89–721, § 1(a),Nov. 2, 1966, 80 Stat. 1150; Pub. L. 90–225, § 2(f),Dec. 27, 1967, 81 Stat. 732; Pub. L. 91–172, title V, § 512(e)(4),Dec. 30, 1969, 83 Stat. 641; Pub. L. 92–178, title VI, § 601(d)(4),Dec. 10, 1971, 85 Stat. 559; Pub. L. 93–17, § 3(i)(2),Apr. 10, 1973, 87 Stat. 19; Pub. L. 93–625, § 7(a)(2)(C),Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(iv),
1906(b)(13)(A), title XXI, § 2107(g)(2)(D),Oct. 4, 1976, 90 Stat. 1817, 1834, 1904; Pub. L. 95–30, title II, § 202(d)(4)(D),May 23, 1977, 91 Stat. 150; Pub. L. 95–628, § 8(c)(3),Nov. 10, 1978, 92 Stat. 3632; Pub. L. 96–223, title I, § 101(h),Apr. 2, 1980, 94 Stat. 254; Pub. L. 97–248, title III, § 346(a)–(c)(1), Sept. 3, 1982, 96 Stat. 636, 637; Pub. L. 98–369, div. A, title II, § 211(b)(27), title VII, § 714(n)(2)(A),July 18, 1984, 98 Stat. 757, 963; Pub. L. 99–514, title XV, § 1511(c)(13),Oct. 22, 1986, 100 Stat. 2745; Pub. L. 100–418, title I, § 1941(b)(2)(L),Aug. 23, 1988, 102 Stat. 1323; Pub. L. 103–66, title XIII, § 13271(a),Aug. 10, 1993, 107 Stat. 541; Pub. L. 105–34, title X, § 1055(b),Aug. 5, 1997, 111 Stat. 944; Pub. L. 105–206, title VI, § 6010(l),July 22, 1998, 112 Stat. 816; Pub. L. 106–554, § 1(a)(7) [title III, § 319(20)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647; Pub. L. 111–147, title V, § 501(b),Mar. 18, 2010, 124 Stat. 105.)
Amendments
2010—Subsec. (e)(4). Pub. L. 111–147added par. (4).
2000—Subsec. (g)(1). Pub. L. 106–554struck out comma after “(b)(3)”.
1998—Subsec. (g)(1). Pub. L. 105–206substituted “and (e)” for “(e), and (h)”.
1997—Subsec. (f)(2), (3). Pub. L. 105–34, § 1055(b)(1), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).
Subsec. (f)(4). Pub. L. 105–34, § 1055(b)(1), (2)(A)(i), redesignated par. (3) as (4) and substituted “paragraphs (1), (2), and (3)” for “paragraphs (1) and (2)” in heading.
Subsec. (f)(4)(B)(i)(I). Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.
Subsec. (f)(4)(B)(ii)(II). Pub. L. 105–34, § 1055(b)(2)(B), added subcl. (II). Former subcl. (II) redesignated (III).
Subsec. (f)(4)(B)(ii)(III). Pub. L. 105–34, § 1055(b)(2)(B), (C), redesignated subcl. (II) as (III) and inserted “(as defined in paragraph (3)(B))” after “case of a credit carryback”.
Subsec. (f)(4)(C)(i). Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.
Subsecs. (g) to (i). Pub. L. 105–34, § 1055(b)(2)(D), redesignatedsubsecs. (h) and (i) as (g) and (h), respectively, and struck out former subsec. (g) which read as follows:
“(g) Refund of Income Tax Caused by Carryback of Foreign Taxes.—For purposes of subsection (a), if any overpayment of tax results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been paid or accrued prior to the filing date (as defined in subsection (f)(3)) for the taxable year under this subtitle in which such taxes were in fact paid or accrued.”
1993—Subsec. (e). Pub. L. 103–66amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “If any overpayment of tax imposed by subtitle A is refunded within 45 days after the last date prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.”
1988—Subsecs. (h) to (j). Pub. L. 100–418redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) which related to special rule for windfall profit tax.
1986—Subsec. (a). Pub. L. 99–514substituted “the overpayment rate established under section
6621” for “an annual rate established under section
6621”.
1984—Subsec. (f)(3)(C). Pub. L. 98–369, § 714(n)(2)(A), added subpar. (C).
Subsec. (f)(4). Pub. L. 98–369, § 211(b)(27), struck out par. (4) which provided that for purposes of subsection (a), if any overpayment of tax imposed by subtitle A arose by operation of section
815
(d)(5) (relating to reduction of policyholders surplus account of life insurance companies for certain unused deductions), such overpayment would be deemed not to have been made prior to the close of the last taxable year to which the loss described in section
815
(d)(5)(A) was carried under section
812
(b)(2).
1982—Subsec. (b)(3). Pub. L. 97–248, § 346(a), added par. (3).
Subsec. (f)(1). Pub. L. 97–248, § 346(c)(1)(A), substituted “the filing date for the taxable year” for “the close of the taxable year”.
Subsec. (f)(2)(A). Pub. L. 97–248, § 346(c)(1)(B), substituted “the filing date for” for “the close of” wherever appearing.
Subsec. (f)(3), (4). Pub. L. 97–248, § 346(c)(1)(C), added par. (3) and redesignated former par. (3) as (4).
Subsec. (g). Pub. L. 97–248, § 346(c)(1)(D), substituted “the filing date (as defined in subsection (f)(3)) for the taxable year” for “the close of the taxable year”.
Subsecs. (i), (j). Pub. L. 97–248, § 346(b), added subsec. (i) and redesignated former subsec. (i) as (j).
1980—Subsecs. (h), (i). Pub. L. 96–223added subsec. (h) and redesignated former subsec. (h) as (i).
1978—Subsec. (f)(2). Pub. L. 95–628, § 8(c)(3)(A), substituted in heading “Certain credit carrybacks” for “Investment credit carryback”, designated existing provision as subpar. (A), and in subpar. (A) as so designated inserted heading “In general” and extended the application of provision to credit carrybacks, previously limited to investment credit carrybacks, included other credit carrybacks, and added subpar. (B).
Subsec. (f)(4), (5). Pub. L. 95–628, § 8(c)(3)(B), struck out pars. (4) and (5) which provided for work incentive program credit carrybacks and new employee credit carrybacks, respectively.
1977—Subsec. (f)(5). Pub. L. 95–30added par. (5).
1976—Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (f)(4). Pub. L. 94–455, § 2107(g)(2)(D), inserted “, an investment credit carryback,” after “net operating loss carryback”.
Subsecs. (h), (i). Pub. L. 94–455, § 1904(b)(10)(A)(iv), redesignatedsubsec. (i) as (h). Former subsec. (h), which related to a refund within 45 days after filing claim for refund of interest equalization tax paid on securities sold to foreigners, was struck out.
1975—Subsec. (a). Pub. L. 93–625substituted “an annual rate established under section
6621” for “the rate of 6 percent per annum”.
1973—Subsecs. (h), (i). Pub. L. 93–17added subsec. (h) and redesignated former subsec. (h) as (i).
1971—Subsec. (f)(4). Pub. L. 92–178added par. (4).
1969—Subsec. (f)(1). Pub. L. 91–172, § 512(e)(4)(A), (B), substituted “loss or capital loss carryback” for “loss carryback” in heading, and “net operating loss or net capital loss” for “net operating loss” wherever appearing in text.
Subsec. (f)(2). Pub. L. 91–172, § 512(e)(4)(C), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
1967—Subsec. (f)(2). Pub. L. 90–225inserted “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made prior to the close of such subsequent taxable year” after “such investment credit carryback arises”.
1966—Subsec. (e). Pub. L. 89–721inserted “or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed” after “(determined without regard to any extension of time for filing the return)” and changed heading to reflect amendment.
1964—Subsec. (f). Pub. L. 88–571added par. (3) and inserted “or adjustment for certain unused deductions” in heading.
1962—Subsec. (f). Pub. L. 87–834designated existing provisions as par. (1) and added par. (2).
1958—Subsec. (b)(1). Pub. L. 85–866, § 83(b), struck out “, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount” after “taken”.
Subsec. (c). Pub. L. 85–866, § 83(c), repealed subsec. (c) which defined “additional assessment”.
Subsecs. (g), (h). Pub. L. 85–866, § 42(b), added subsec. (g) and redesignated former subsec. (g) as (h).
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147applicable, with respect to subsec. (e)(1) of this section, to returns due (without regard to extensions) after Mar. 18, 2010; with respect to subsec. (e)(2) of this section, to claims for credit or refund of any overpayment filed after Mar. 18, 2010 (regardless of the taxable period to which such refund relates); and with respect to subsec. (e)(3) of this section, to refunds paid after Mar. 18, 2010 (regardless of the taxable period to which such refund relates), see section 501(d) ofPub. L. 111–147, set out as an Effective Date note under section
1471 of this title.
Effective Date of 1998 Amendment
Amendment by Pub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 ofPub. L. 105–206, set out as a note under section
1 of this title.
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–34applicable to foreign tax credit carrybacks arising in taxable years beginning after Aug. 5, 1997, see section 1055(c) ofPub. L. 105–34, set out as a note under section
6601 of this title.
Effective Date of 1993 Amendment
Section 13271(b) ofPub. L. 103–66provided that:
“(1) Paragraph (1) of section 6611(e) of the Internal Revenue Code of 1986 (as amended by subsection (a)) shall apply in the case of returns the due date for which (determined without regard to extensions) is on or after January 1, 1994.
“(2) Paragraph (2) of section 6611(e) of such Code (as so amended) shall apply in the case of claims for credit or refund of any overpayment filed on or after January 1, 1995, regardless of the taxable period to which such refund relates.
“(3) Paragraph (3) of section 6611(e) of such Code (as so amended) shall apply in the case of any refund paid on or after January 1, 1995, regardless of the taxable period to which such refund relates.”
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–418applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) ofPub. L. 100–418, set out as a note under section
164 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) ofPub. L. 99–514, set out as a note under section
47 of this title.
Effective Date of 1984 Amendments
Amendment by section 211(b)(27) ofPub. L. 98–369applicable to taxable years beginning after Dec. 31, 1983, see section 215 ofPub. L. 98–369, set out as an Effective Date note under section
801 of this title.
Amendment by section 714(n)(2)(A) ofPub. L. 98–369effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 ofPub. L. 98–369, set out as a note under section
31 of this title.
Section 1875(d)(3) ofPub. L. 99–514provided that: “Notwithstanding section 715 of the Tax Reform Act of 1984 [Pub. L. 98–369], the amendments made by section 714(n)(2) of such Act [amending this section and section
6411 of this title] shall apply only to applications filed after July 18, 1984.”
Effective Date of 1982 Amendment
Section 346(d) ofPub. L. 97–248provided that:
“(1) In general.—The amendments made by subsections (a) and (b) [amending this section] shall apply to returns filed after the 30th day after the date of the enactment of this Act [Sept. 3, 1982].
“(2) Subsection (c).—The amendments made by subsection (c) [amending this section and section
6601 of this title] shall apply to interest accruing after the 30th day after the date of the enactment of this Act [Sept. 3, 1982].”
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–223applicable to periods after Feb. 29, 1980, see section 101(i) ofPub. L. 96–223, set out as a note under section
6161 of this title.
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–628applicable to carrybacks arising in taxable years beginning after Nov. 10, 1978, see section 8(d) ofPub. L. 95–628, set out as a note under section
6511 of this title.
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30applicable to taxable years beginning after Dec. 31, 1976, and to credit carrybacks from such years, see section 202(e) ofPub. L. 95–30, set out as an Effective Date note under section
51 of this title.
Effective Date of 1975 Amendment
Amendment by Pub. L. 93–625effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) ofPub. L. 93–625, set out as an Effective Date note under section
6621 of this title.
Effective Date of 1971 Amendment
Amendment by Pub. L. 92–178applicable to taxable years beginning after Dec. 31, 1971, see section 601(f) ofPub. L. 92–178, set out as a note under section
381 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172applicable with respect to net capital losses sustained in taxable years beginning after Dec. 31, 1969, see section 512(g) ofPub. L. 91–172, set out as a note under section
1212 of this title.
Effective Date of 1967 Amendment
Amendment by Pub. L. 90–225applicable with respect to investment credit carrybacks attributable to net operating loss carrybacks from taxable years ending after July 31, 1967, see section 2(g) ofPub. L. 90–225, set out as a note under section
46 of this title.
Effective Date of 1966 Amendment
Section 1(b) ofPub. L. 89–721provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to refunds made more than 45 days after the date of the enactment of this Act [Nov. 2, 1966].”
Effective Date of 1964 Amendment
Amendment by Pub. L. 88–571effective, with respect to amounts added to policyholders surplus accounts, for taxable years beginning after Dec. 31, 1958, see section 3(f) ofPub. L. 88–571, set out as a note under section
815 of this title.
Effective Date of 1962 Amendment
Amendment by Pub. L. 87–834applicable with respect to taxable years ending after Dec. 31, 1961, see section 2(h) ofPub. L. 87–834, set out as an Effective Date note under section
46 of this title.
Effective Date of 1958 Amendment
Amendment by section 42(b) ofPub. L. 85–866applicable only with respect to taxable years beginning after Dec. 31, 1957, see section 42(c) ofPub. L. 85–866, set out as a note under section
904 of this title.
Amendment by section 83(b), (c) ofPub. L. 85–866applicable only in respect of overpayments credited after Dec. 31, 1957, see section 83(d) ofPub. L. 85–866, set out as a note under section
6601 of this title.
No Interest on Individual Income Tax Refunds for 1974 Refunded Within 60 Days After Return Is Filed
Pub. L. 94–12, title I, § 101(b),Mar. 29, 1975, 89 Stat. 28, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: “In applying section 6611(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to income tax refund within 45 days after return is filed) in the case of any overpayment of tax imposed by subtitle A of such Code by an individual (other than an estate or trust and other than a nonresident alien individual) for a taxable year beginning in 1974, ‘60 days’ shall be substituted for ‘45 days’ each place it appears in such section
6611
(e).”
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