1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 67
  5. subchapter C
  6. § 6622

View all text of Subchapter C [§ 6621 - § 6622]

§ 6622. Interest compounded daily
(a) General rule
(b) Exception for penalty for failure to file estimated tax
(Added Pub. L. 97–248, title III, § 344(a), Sept. 3, 1982, 96 Stat. 635.)

CITE AS: 26 USC 6622