U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 67—InterestTitle 26SubchapterSubchapter A—Interest on UnderpaymentsContents§ 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.
