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Subchapter A⁠—Interest on Underpayments — Front Matter

Sec.
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.

Editorial Notes

Amendments

2004⁠—Pub. L. 108-357, title VIII, § 842(b), Oct. 22, 2004, 118 Stat. 1599, added item 6603.