26 U.S.C. § 6602 — Interest on erroneous refund recoverable by suit
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 53 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by suit pursuant to section 7405, shall bear interest at the underpayment rate established under section 6621 from the date of the payment of the refund.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 818; Pub. L. 93–625, § 7(a)(2)(B), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 99–514, title XV, § 1511(c)(12), Oct. 22, 1986, 100 Stat. 2745.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1975Amended · Pub. L. 93-625 · 88 Stat. 2115
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2745
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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