---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch67"
level: "chapter"
label: "Chapter 67"
heading: "Interest"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch67"
sections_count: 8
---

# Chapter 67 — Interest

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

## Contents

- [Subchapter A — Interest on Underpayments](/usc/26/stF-ch67-schA.md)
- [Subchapter B — Interest on Overpayments](/usc/26/stF-ch67-schB.md)
- [Subchapter C — Determination of Interest Rate; Compounding of Interest](/usc/26/stF-ch67-schC.md)
- [Subchapter D — Notice Requirements](/usc/26/stF-ch67-schD.md)