26 U.S.C. § 6611 — Interest on overpayments

Source [1] 26 U.S.C. § 6611 — Interest on overpayments

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> Official source: https://uscode.house.gov/quicksearch/get.plx?title=26&section=6611 — Internal Revenue Code text as published by the U.S. House Office of the Law Revision Counsel, USLM bulk release point 119-102, retrieved 2026-09-09. Cite as: IRC § 6611. **Statutory text only** — editorial notes, amendment history and effective-date notes are omitted; confirm currency for amendments after the release point.

(b) Period 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:

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