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CHAPTER 67 — Interest
CHAPTER 67 — Interest
8 sections.
Subchapter A — Interest on Underpayments
3 sections
§ 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
2 sections
§ 6611. — Interest on overpayments
§ 6612. — Cross references
Subchapter C — Determination of Interest Rate; Compounding of Interest
2 sections
§ 6621. — Determination of rate of interest
§ 6622. — Interest compounded daily
Subchapter D — Notice Requirements
1 sections
§ 6631. — Notice requirements
← CHAPTER 66 — Limitations
CHAPTER 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties →