Interest on Underpayments

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. INTEREST
  6. Interest on Underpayments

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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.