Chapter 67. Interest

Subchapter A. Interest On Underpayments

• 26 U.S.C. § 6601 Interest On Underpayment, Nonpayment, Or Extensions of Time For Payment, of Tax
• 26 U.S.C. § 6602 Interest On Erroneous Refund Recoverable By Suit
• 26 U.S.C. § 6603 Deposits Made to Suspend Running of Interest On Potential Underpayments, Etc

Subchapter B. Interest On Overpayments

• 26 U.S.C. § 6611 Interest On Overpayments
• 26 U.S.C. § 6612 Cross References

Subchapter C. Determination of Interest Rate; Compounding of Interest

• 26 U.S.C. § 6621 Determination of Rate of Interest
• 26 U.S.C. § 6622 Interest Compounded Daily

Subchapter D. Notice Requirements

• 26 U.S.C. § 6631 Notice Requirements