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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle F. Procedure and Administration
 Chapter 67. INTEREST
 SubChapter C. Determination of Interest Rate; Compounding of Interest

  SubChapter C. Determination of Interest Rate; Compounding of Interest  

§ 6621. Determination of rate of interest
§ 6622. Interest compounded daily

Amendments

Amendments

1982—Pub. L. 97–248, title III, § 344(b)(3)(A), Sept. 3, 1982, 96 Stat. 636, inserted “; Compounding of Interest” after “Rate” in heading for subchapter C.

Pub. L. 97–248, title III, § 344(b)(2), Sept. 3, 1982, 96 Stat. 636, added item 6622.