26 U.S. Code Chapter 67 - INTEREST

Subchapter Sec. [1] A. Interest on underpayments 6601    Section numbers editorially supplied. B. Interest on overpayments 6611 C. Determination of interest rate; compounding of interest 6621 D. Notice requirements 6631

1998—Pub. L. 105–206, title III, § 3308(b),July 22, 1998, 112 Stat. 745, added item for subchapter D.
1982—Pub. L. 97–248, title III, § 344(b)(3)(B),Sept. 3, 1982, 96 Stat. 636, inserted “; compounding of interest” after “rate” in item for subchapter C.
1975—Pub. L. 93–625, § 7(d)(5),Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C.

[1]  Section numbers editorially supplied.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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