Interest on Underpayments

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFR612dc3cd920dcce
10. ›
11. Subject Group Interest on Underpayments

Sections

• 301.6601-1
  § 301.6601-1 Interest on underpayments.
• 301.6602-1
  § 301.6602-1 Interest on erroneous refund recoverable by suit.
• 301.6611-1
  § 301.6611-1 Interest on overpayments.
• 301.6621-1
  § 301.6621-1 Interest rate.
• 301.6621-2T
  § 301.6621-2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
• 301.6621-3
  § 301.6621-3 Higher interest rate payable on large corporate underpayments.
• 301.6622-1
  § 301.6622-1 Interest compounded daily.