26 USC Subtitle F, CHAPTER 67, Subchapter C: Front Matter
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26 USC Subtitle F, CHAPTER 67, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 67-INTERESTSubchapter C-Determination of Interest Rate; Compounding of Interest
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Subchapter C-Determination of Interest Rate; Compounding of Interest

Sec.
6621.
Determination of rate of interest.
6622.
Interest compounded daily.

        

Editorial Notes

Amendments

1982- Pub. L. 97–248, title III, §344(b)(3)(A), Sept. 3, 1982, 96 Stat. 636 , inserted "; Compounding of Interest" after "Rate" in heading for subchapter C.

Pub. L. 97–248, title III, §344(b)(2), Sept. 3, 1982, 96 Stat. 636 , added item 6622.