26 USC Subtitle F, CHAPTER 67, Subchapter A: Front Matter
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26 USC Subtitle F, CHAPTER 67, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 67-INTERESTSubchapter A-Interest on Underpayments

Subchapter A-Interest on Underpayments

Sec.
6601.
Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
6602.
Interest on erroneous refund recoverable by suit.