US Code - Subchapter A: Interest on underpayments

Search US Code - Subchapter A: Interest on underpayments

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