Notes on 26 U.S.C. § 6602 : US Code - Notes

Search Notes on 26 U.S.C. § 6602 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 818; Pub. L. 93-625, Sec.
7(a)(2)(B), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 99-514, title XV,
Sec. 1511(c)(12), Oct. 22, 1986, 100 Stat. 2745.)
AMENDMENTS
1986 - Pub. L. 99-514 substituted "the underpayment rate
established under section 6621" for "an annual rate established
under section 6621".
1975 - Pub. L. 93-625 substituted "an annual rate established
under section 6621" for "the rate of 6 percent per annum".
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable for purposes of
determining interest for periods after Dec. 31, 1986, see section
1511(d) of Pub. L. 99-514, set out as a note under section 47 of
this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Amendment by Pub. L. 93-625 effective July 1, 1975, and
applicable to amounts outstanding on such date or arising
thereafter, see section 7(e) of Pub. L. 93-625, set out as an
Effective Date note under section 6621 of this title.