26 U.S.C. Chapter 67 — INTEREST
- § 6601— Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6602— Interest on erroneous refund recoverable by suit
- § 6603— Deposits made to suspend running of interest on potential underpayments, etc.
- § 6611— Interest on overpayments
- § 6612— Cross references
- § 6621— Determination of rate of interest
- § 6622— Interest compounded daily
- § 6631— Notice requirements