(a) Unless displaced by particular provisions of this chapter, the principles of law and equity supplement this chapter.
(b) If an obligation to pay interest arises under this chapter and the rate is not specified, the rate is that specified in 26 USC § 1274(d) or its successor.
(c) The rule that statutes in derogation of the common law are to be strictly construed shall have no application to this chapter.
Last modified: May 3, 2021