26 USC Ch. 67: Front Matter
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26 USC Ch. 67: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 67-INTEREST
Jump To: MiscellaneousAmendments

CHAPTER 67-INTEREST

Subchapter
Sec.1
A.
Interest on underpayments
6601

        

B.
Interest on overpayments
6611
C.
Determination of interest rate; compounding of interest
6621
D.
Notice requirements
6631

        


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.

1 Section numbers editorially supplied.