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United States Code (Last Updated: May 24, 2014) |
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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 |
| SubChapter A. Interest on Underpayments |
| SubChapter B. Interest on Overpayments |
| SubChapter C. Determination of Interest Rate; Compounding of Interest |
| SubChapter D. Notice Requirements |
Amendments
1998—Pub. L. 105–206, title III, § 3308(b),
1982—Pub. L. 97–248, title III, § 344(b)(3)(B),
1975—Pub. L. 93–625, § 7(d)(5),