Title 26, Chapter 67
Internal Revenue Code — 8 sections
- § 6601 Section 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6602 Section 6602 - Interest on erroneous refund recoverable by suit
- § 6603 Section 6603 - Deposits made to suspend running of interest on potential underpayments, etc.
- § 6611 Section 6611 - Interest on overpayments
- § 6612 Section 6612 - Cross references
- § 6621 Section 6621 - Determination of rate of interest
- § 6622 Section 6622 - Interest compounded daily
- § 6631 Section 6631 - Notice requirements