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