[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6602-1]

[Page 394]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                                Interest
 
Sec. 301.6602-1  Interest on erroneous refund recoverable by suit.

    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 a civil action 
pursuant to section 7405, shall bear interest at the annual rate 
referred to in the regulations under section 6621 from the date of the 
payment of the refund.

[T.D. 7384, 40 FR 49324, Oct. 22, 1975]

                        Interest on Overpayments