---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch67/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Interest on Overpayments"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch67-schB"
sections_count: 2
---

# Subchapter B — Interest on Overpayments

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

## Sections

- [§6611. Interest on overpayments](/usc/26/6611.md)
- [§6612. Cross references](/usc/26/6612.md)