26 U.S. Code Chapter 67, Subchapter A - Interest on Underpayments

Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax. 6602. Interest on erroneous refund recoverable by suit. 6603. Deposits made to suspend running of interest on potential underpayments, etc.

2004—Pub. L. 108–357, title VIII, § 842(b),Oct. 22, 2004, 118 Stat. 1599, added item 6603.


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