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Home / Title 26 / Subtitle F Procedure and Administration / Chapter 67 INTEREST

Public Law 119-73 (01/23/2026)

Chapter 67 Interest

Browse 4 subchapters and 0 sections in Chapter 67 Interest of Title 26.

Browse subchapters

Subchapter A Interest on Underpayments
Subchapter B Interest on Overpayments
Subchapter C Determination of Interest Rate; Compounding of Interest
Subchapter D Notice Requirements

Previous chapter Chapter 66 LIMITATIONS Next chapter Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

Legal citation 26 U.S.C. Chapter 67 Interest

Web citation

US Code, Chapter 67 Interest, Title 26, https://uscode.ecfr.io/title/26/subtitle/f/chapter/67. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/f/chapter/67