26 CFR Topic
Interest on Underpayments
June 25, 2020
§
301.6601-1
Interest on underpayments
§
301.6602-1
Interest on erroneous refund recoverable by suit
§
301.6611-1
Interest on overpayments
§
301.6621-1
Interest rate
§
301.6621-2T
Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary)
§
301.6621-3
Higher interest rate payable on large corporate underpayments
§
301.6622-1
Interest compounded daily
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