Annual edition
Pub. L. 99–514, §1511(c)(18), substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.
IRC → Source credit
Oct. 22, 1986, Pub. L. 99–514, §2, title XV, §1511(c)(18), 100 Stat. 2095, 2746.
Apr 2, 1982 – Oct 22, 1986
Amended · full text not held
Pub. L. 97–164 struck out “(a)” before “In any judgment” and struck out subsec. (b) which provided that, except as otherwise provided in subsection (a) of this section, on all final judgments rendered against the United States in actions instituted under section 1346 of this title, interest was to be computed at the rate of 4 per centum per annum from the date of the judgment up to, but not exceeding, thirty days after the date of approval of any appropriation Act providing for payment of the judgment.
Source credit
Apr. 2, 1982, Pub. L. 97–164, title III, §302(b), 96 Stat. 56
Jan 3, 1975 – Apr 2, 1982
Amended · full text not held
Subsec. (a). Pub. L. 93–625 substituted “an annual rate established under section 6621 of the Internal Revenue Code of 1954” for “the rate of 6 per centum per annum”.
Source credit
Jan. 3, 1975, Pub. L. 93–625, §7(a)(2), 88 Stat. 2115
May 24, 1949 – Jan 3, 1975
Amended · full text not held
Act May 24, 1949, restored provisions relating to payment of interest on tax refunds.
Source credit
May 24, 1949, ch. 139, §120, 63 Stat. 106
Jun 25, 1948 – May 24, 1949
Enacted · full text not held
Source credit
June 25, 1948, ch. 646, 62 Stat. 973
