---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch67/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Interest on Underpayments"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch67-schA"
sections_count: 3
---

# Subchapter A — Interest on Underpayments

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 67 — Interest

## Sections

- [§6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax](/usc/26/6601.md)
- [§6602. Interest on erroneous refund recoverable by suit](/usc/26/6602.md)
- [§6603. Deposits made to suspend running of interest on potential underpayments, etc.](/usc/26/6603.md)