Public Law 119-88 (05/04/2026)

Subchapter A Interest on Underpayments

Browse 0 units and 3 sections in Subchapter A Interest on Underpayments of Title 26.

Sections in Subchapter A

§ 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.