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
Amendments

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.


Footnotes
[1]  Section numbers editorially supplied.

 

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