Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00
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+---
+type: "LegalText"
+title: "26 U.S.C. § 6602"
+description: "Interest on erroneous refund recoverable by suit"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "67"
+chapter_name: "INTEREST"
+section: "6602"
+citation: "26 U.S.C. § 6602"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6602"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "39b0b17abe853bab672417b2bacc2603dfdb2c62239e7d76f28eec6113aa9846"
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+text_hash: "11af25088baa5db6444b8e6efff8d1fccec5d68e40eb99074c89a946448ce79d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6602 - Interest on erroneous refund recoverable by suit
+
+## Text
+
+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 suit pursuant to section 7405, shall bear interest at the underpayment rate established under section 6621 from the date of the payment of the refund.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 818; Pub. L. 93–625, § 7(a)(2)(B), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 99–514, title XV, § 1511(c)(12), Oct. 22, 1986, 100 Stat. 2745.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1986—Pub. L. 99–514 substituted “the underpayment rate established under section 6621” for “an annual rate established under section 6621”. 1975—Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 47 of this title.
+
+Effective Date of 1975 AmendmentAmendment by Pub. L. 93–625 effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Pub. L. 93–625, set out as an Effective Date note under section 6621 of this title.
@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6603"
+description: "Deposits made to suspend running of interest on potential underpayments, etc."
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "67"
+chapter_name: "INTEREST"
+section: "6603"
+citation: "26 U.S.C. § 6603"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6603"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f9a7baaee4274acaa00621a69a328c01c5bae22d6fe36d9f8b475dfce537dc2d"
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+text_hash: "7ac46c57db9dc3b8b7b70c6a4275979a16ca5eff27e2ded8072814bdf1c429ce"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6603 - Deposits made to suspend running of interest on potential underpayments, etc.
+
+## Text
+
+(a) Authority to make deposits other than as payment of tax A taxpayer may make a cash deposit with the Secretary which may be used by the Secretary to pay any tax imposed under subtitle A or B or chapter 41, 42, 43, or 44 which has not been assessed at the time of the deposit. Such a deposit shall be made in such manner as the Secretary shall prescribe.
+
+(b) No interest imposed To the extent that such deposit is used by the Secretary to pay tax, for purposes of section 6601 (relating to interest on underpayments), the tax shall be treated as paid when the deposit is made.
+
+(c) Return of deposit Except in a case where the Secretary determines that collection of tax is in jeopardy, the Secretary shall return to the taxpayer any amount of the deposit (to the extent not used for a payment of tax) which the taxpayer requests in writing.
+
+(d) Payment of interest (1) In general For purposes of section 6611 (relating to interest on overpayments), except as provided in paragraph (4), a deposit which is returned to a taxpayer shall be treated as a payment of tax for any period to the extent (and only to the extent) attributable to a disputable tax for such period. Under regulations prescribed by the Secretary, rules similar to the rules of section 6611(b)(2) shall apply.
+
+(2) Disputable tax (A) In general For purposes of this section, the term “disputable tax” means the amount of tax specified at the time of the deposit as the taxpayer’s reasonable estimate of the maximum amount of any tax attributable to disputable items.
+
+(B) Safe harbor based on 30-day letter In the case of a taxpayer who has been issued a 30-day letter, the maximum amount of tax under subparagraph (A) shall not be less than the amount of the proposed deficiency specified in such letter.
+
+(3) Other definitions For purposes of paragraph (2)—
+
+(A) Disputable item The term “disputable item” means any item of income, gain, loss, deduction, or credit if the taxpayer—
+
+(i) has a reasonable basis for its treatment of such item, and
+
+(ii) reasonably believes that the Secretary also has a reasonable basis for disallowing the taxpayer’s treatment of such item.
+
+(B) 30-day letter The term “30-day letter” means the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals.
+
+(4) Rate of interest The rate of interest under this subsection shall be the Federal short-term rate determined under section 6621(b), compounded daily.
+
+(e) Use of deposits (1) Payment of tax Except as otherwise provided by the taxpayer, deposits shall be treated as used for the payment of tax in the order deposited.
+
+(2) Returns of deposits Deposits shall be treated as returned to the taxpayer on a last-in, first-out basis.
+
+(Added Pub. L. 108–357, title VIII, § 842(a), Oct. 22, 2004, 118 Stat. 1598; amended Pub. L. 116–25, title I, § 1001(b)(1)(D), July 1, 2019, 133 Stat. 985.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (d)(3)(B). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 108–357, title VIII, § 842(c), Oct. 22, 2004, 118 Stat. 1599, provided that: “(1) In general.—The amendments made by this section [enacting this section] shall apply to deposits made after the date of the enactment of this Act [Oct. 22, 2004]. “(2) Coordination with deposits made under revenue procedure 84–58.—In the case of an amount held by the Secretary of the Treasury or his delegate on the date of the enactment of this Act as a deposit in the nature of a cash bond deposit pursuant to Revenue Procedure 84–58, the date that the taxpayer identifies such amount as a deposit made pursuant to section 6603 of the Internal Revenue Code (as added by this Act) shall be treated as the date such amount is deposited for purposes of such section 6603.”
@@ -0,0 +1,53 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6612"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "67"
+chapter_name: "INTEREST"
+section: "6612"
+citation: "26 U.S.C. § 6612"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6612"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ea7987a312760e9dec3f2744ef4ce25ca2d01b2de0f14526b88640407a5aa453"
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+text_hash: "97b005a2b9efe4237c0dbe7cf046f48df3e77a3f5971ab228badb01568ad670f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6612 - Cross references
+
+## Text
+
+(a) Interest on judgments for overpayments For interest on judgments for overpayments, see 28 U.S.C. 2411(a).
+
+(b) Adjustments For provisions prohibiting interest on certain adjustments in tax, see section 6413(a).
+
+(c) Other restrictions on interest For other restrictions on interest, see sections 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 820; Apr. 2, 1956, ch. 160, § 4(f), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(7), 70 Stat. 397; Pub. L. 107–16, title V, § 532(c)(12), June 7, 2001, 115 Stat. 75; Pub. L. 115–141, div. U, title IV, § 401(a)(297), Mar. 23, 2018, 132 Stat. 1198.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Federal Unemployment Tax Act, referred to in subsec. (c), is act Aug. 16, 1954, ch. 736, §§ 3301 to 3311, 68A Stat. 454, which is classified generally to chapter 23 (§ 3301 et seq.) of this title. For complete classification of this Act to the Code, see section 3311 of this title and Tables.
+
+Amendments2018—Subsec. (c). Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”. 2001—Subsec. (c). Pub. L. 107–16 struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”. 1956—Subsec. (c). Act June 29, 1956, inserted reference to section 6421 of this title. Act Apr. 2, 1956, inserted reference to section 6420 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2001 AmendmentAmendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.
+
+Effective Date of 1956 AmendmentAmendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date note under section 4041 of this title.
@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6622"
+description: "Interest compounded daily"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "67"
+chapter_name: "INTEREST"
+section: "6622"
+citation: "26 U.S.C. § 6622"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6622"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "727c3a91bf872edb292c3c39243583aa1e985ad95f440ced7ab98f19422f5d0d"
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+text_hash: "8172ec40865f27729561b6de9df08e5c3aa7766cb2b6c715f7e0a782bee364a6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6622 - Interest compounded daily
+
+## Text
+
+(a) General rule In computing the amount of any interest required to be paid under this title or sections 1961(c)(1) or 2411 of title 28, United States Code, by the Secretary or by the taxpayer, or any other amount determined by reference to such amount of interest, such interest and such amount shall be compounded daily.
+
+(b) Exception for penalty for failure to file estimated tax Subsection (a) shall not apply for purposes of computing the amount of any addition to tax under section 6654 or 6655.
+
+(Added Pub. L. 97–248, title III, § 344(a), Sept. 3, 1982, 96 Stat. 635.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 97–248, title III, § 344(c), Sept. 3, 1982, 96 Stat. 636, provided that: “The amendments made by this section [enacting this section and amending section 6601 of this title] shall apply to interest accruing after December 31, 1982.”
@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6631"
+description: "Notice requirements"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "67"
+chapter_name: "INTEREST"
+section: "6631"
+citation: "26 U.S.C. § 6631"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6631"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "b301cf0f0c0c92246f04530630f57f2f2d008993a3bedf44d60b808827209e44"
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+text_hash: "9cc7fc3692a3bd57e7e668ed4099241bf5a2e2516d5503f2cd59173fc14e8221"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6631 - Notice requirements
+
+## Text
+
+The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.
+
+(Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 105–206, title III, § 3308(c), July 22, 1998, 112 Stat. 745, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: “The amendments made by this section [enacting this subchapter] shall apply to notices issued after June 30, 2001. In the case of any notice issued after June 30, 2001, and before July 1, 2003, to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s payment history relating to interest amounts included in such notice.”