Source: http://taxtv.com/code/01727-USCODE-2011-title26-subtitleF-chap67-subchapB-sec6611/
Timestamp: 2017-11-24 04:05:58
Document Index: 349107271

Matched Legal Cases: ['§6611', '§6611', '§6611', '§42', '§2', '§3', '§1', '§2', '§2', '§601', '§3', '§7', '§1904', '§2107', '§202', '§8', '§101', '§346', '§211', '§714', '§1', '§1941', '§13271', '§1055', '§6010', '§1', '§319', '§501', '§1055', '§1055', '§1055', '§1055', '§346', '§346', '§346', '§8', '§2107', '§2', '§2', '§83', '§83', '§101', '§2']

IRC §6611. Interest on overpayments - TaxTV.com
IRC §6611. Interest on overpayments
View related content: IRC §6611
The provisions of section 6 3 (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).
(i) the taxpayer’s name, address, and identifying number and the required signature, and
(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, §2(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– 4, title XV, §1 1(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.)
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)(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)”.
1986—Subsec. (a). Pub. L. 99– 4 substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.
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. (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”.
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). Pub. L. 94–455, §2107(g)(2)(D), inserted “, an investment credit carryback,” after “net operating loss carryback”.
1969—Subsec. (f)(1). Pub. L. 91–172, §2(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, §2(e)(4)(C), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
1967—Subsec. (f)(2). Pub. L. 90–225 inserted “, 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”.
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”.
Section 13271(b) of Pub. L. 103–66 provided that:
Section 1875(d)(3) of Pub. L. 99– 4 provided 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.”
Section 346(d) of Pub. L. 97–248 provided that:
Section 1(b) of Pub. L. 89–721 provided 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].”
Pub. L. 94–12, title I, §101(b), Mar. 29, 1975, 89 Stat. 28, as amended by Pub. L. 99– 4, §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).”