US Code Title 26 Chapter 67 Interest

Subchapter A - Interest on Underpayments

§ 6601 - Interest on Underpayment, Nonpayment, or Extensions of Time for Payment, of Tax
§ 6602 - Interest on Erroneous Refund Recoverable by Suit
§ 6603 - Deposits Made to Suspend Running of Interest on Potential Underpayments, Etc.

Subchapter B - Interest on Overpayments

§ 6611 - Interest on Overpayments
§ 6612 - Cross References

Subchapter C - Determination of Interest Rate; Compounding of Interest

§ 6621 - Determination of Rate of Interest
§ 6622 - Interest Compounded Daily

Subchapter D - Notice Requirements

§ 6631 - Notice Requirements

Last modified: October 26, 2015