(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