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CHAPTER 67⁠—INTEREST — Front Matter

Chap.Sec.
A.Interest on underpayments6601
B.Interest on overpayments6611
C.Determination of interest rate; compounding of interest6621
D.Notice requirements6631

Editorial Notes

Amendments

1998⁠—Pub. L. 105–206, title III, § 3308(b), July 22, 1998, 112 Stat. 745, added item for subchapter D.

1982⁠—Pub. L. 97–248, title III, § 344(b)(3)(B), Sept. 3, 1982, 96 Stat. 636, inserted “; compounding of interest” after “rate” in item for subchapter C.

1975⁠—Pub. L. 93–625, § 7(d)(5), Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C.