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.
Subchapter Referred to in Other Sections
This subchapter is referred to in section 6621 of this title.