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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 67
INTEREST
Chapter 67. INTEREST
SUBCHAPTER
A
[§ 6601 - § 6603]
- Interest on Underpayments
SUBCHAPTER
B
[§ 6611 - § 6612]
- Interest on Overpayments
SUBCHAPTER
C
[§ 6621 - § 6622]
- Determination of Interest Rate; Compounding of Interest
SUBCHAPTER
D
[§ 6631 - § 6631]
- Notice Requirements