For interest on judgments for overpayments, see 28 U.S.C. 2411(a).
For provisions prohibiting interest on certain adjustments in tax, see section
(c) Other restrictions on interest
For other restrictions on interest, see 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), 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).
 So in original. Probably should be preceded by “sections”.
The Federal Unemployment Tax Act, referred to in subsec. (c), is act Aug. 16, 1954, ch. 736, §§ 3301 to
68A Stat. 454, as amended, which is classified generally to chapter 23 (§ 3301 et seq.) of this title. For complete classification of this Act to the Code, see section
3311 of this title and Tables.
2001—Subsec. (c). Pub. L. 107–16struck out “section
2011(c) (relating to refunds due to credit for State taxes),” after “see”.
1956—Subsec. (c). Act June 29, 1956, inserted reference to section
6421 of this title.
Act Apr. 2, 1956, inserted reference to section
6420 of this title.
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) ofPub. L. 107–16, set out as a note under section
2011 of this title.
Effective Date of 1956 Amendment
Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date note under section
4041 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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