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U.S. Code Title 26
Subtitle F
Chapter 67
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Chapter 67: INTEREST
Subchapter A: Interest on Underpayments
Section 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Section 6602: Interest on erroneous refund recoverable by suit
Section 6603: Deposits made to suspend running of interest on potential underpayments, etc.
Subchapter B: Interest on Overpayments
Section 6611: Interest on overpayments
Section 6612: Cross references
Subchapter C: Determination of Interest Rate; Compounding of Interest
Section 6621: Determination of rate of interest
Section 6622: Interest compounded daily
Subchapter D: Notice Requirements
Section 6631: Notice requirements