26 C.F.R. § 301.6602-1 Interest on erroneous refund recoverable by suit.
Title 26 - Internal Revenue
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
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Interest
Interest on Underpayments
§ 301.6602-1 Interest on erroneous refund recoverable by suit.
