Editorial Notes
Amendments
1986—Puspan. L. 99–514 substituted “the underpayment rate established under section 6621” for “an annual rate established under section 6621”.
1975—Puspan. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Puspan. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Puspan. L. 99–514, set out as a note under section 47 of this title.
Effective Date of 1975 Amendment
Amendment by Puspan. L. 93–625 effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Puspan. L. 93–625, set out as an Effective Date note under section 6621 of this title.