26 USC 6601
§ 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- CHAPTER 67— INTEREST › Subchapter A— Interest on Underpayments
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendments
- Effective Date of 1975 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1967 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1961 Amendment
- Effective Date of 1958 Amendment
- Savings Provision
- Administration of Penalties and Interest
- Interest Not Payable on Underpayments Created or Increased by Tax Reform Act of 1976
- Interest on Underpayment
- Interest Attributable to Net Operating Loss Carryback for Certain Taxable Years Ending in 1954