Chapter 67. Interest

Subchapter A. Interest On Underpayments

• § 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

• § 6611. Interest On Overpayments
• § 6612. Cross References

Subchapter C. Determination of Interest Rate; Compounding of Interest

• § 6621. Determination of Rate of Interest
• § 6622. Interest Compounded Daily

Subchapter D. Notice Requirements

• § 6631. Notice Requirements