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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
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Subchapter A — Interest on Underpayments
Subch. B
Interest on Overpayments
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Subchapter A — Interest on Underpayments
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§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.
Subch. B
Interest on Overpayments
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