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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 67 — Interest
‹
Ch. 66
Limitations
Ch. 68
Additions to the Tax, Additional Amounts, and Assessable Penalties
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Chapter 67 — Interest
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Subch. A
Interest on Underpayments
§§6601 to 6603
Subch. B
Interest on Overpayments
§§6611 to 6612
Subch. C
Determination of Interest Rate; Compounding of Interest
§§6621 to 6622
Subch. D
Notice Requirements
§6631
‹
Ch. 66
Limitations
Ch. 68
Additions to the Tax, Additional Amounts, and Assessable Penalties
›
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