---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch67/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Determination of Interest Rate; Compounding of Interest"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch67-schC"
sections_count: 2
---

# Subchapter C — Determination of Interest Rate; Compounding of Interest

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

## Sections

- [§6621. Determination of rate of interest](/usc/26/6621.md)
- [§6622. Interest compounded daily](/usc/26/6622.md)