26 U.S. Code Chapter 67, Subchapter C - Determination of Interest Rate; Compounding of Interest

Sec. 6621. Determination of rate of interest. 6622. Interest compounded daily.
Amendments

1982—Pub. L. 97–248, title III, § 344(b)(3)(A),Sept. 3, 1982, 96 Stat. 636, inserted “; Compounding of Interest” after “Rate” in heading for subchapter C.
Pub. L. 97–248, title III, § 344(b)(2),Sept. 3, 1982, 96 Stat. 636, added item 6622.

 

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