26 USC Subtitle F, CHAPTER 67, Subchapter A: Front Matter
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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.
6603.
Deposits made to suspend running of interest on potential underpayments, etc.

        

Editorial Notes

Amendments

2004- Pub. L. 108–357, title VIII, §842(b), Oct. 22, 2004, 118 Stat. 1599 , added item 6603.