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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 |
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SubChapter A. Interest on Underpayments |
| § 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
| § 6602. Interest on erroneous refund recoverable by suit |
| § 6603. Deposits made to suspend running of interest on potential underpayments, etc. |
Amendments
2004—Pub. L. 108–357, title VIII, § 842(b),