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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 C — Determination of Interest Rate; Compounding of Interest
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Subch. B
Interest on Overpayments
Subch. D
Notice Requirements
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Subchapter C — Determination of Interest Rate; Compounding of Interest
Search Subchapter C full text →
§6621
Determination of rate of interest
§6622
Interest compounded daily
‹
Subch. B
Interest on Overpayments
Subch. D
Notice Requirements
›
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