CFR›Title 27›Chapter I›Part 70›Subpart D›Subject Group Interest ContainsSections 70.90–70.94CorpusDaily eCFRDisplayed edition2026-07-06Last updated2026-07-06 Sections 70.90 § 70.90 Interest on underpayments. 70.91 § 70.91 Interest on erroneous refund recoverable by suit. 70.92 § 70.92 Interest on overpayments. 70.93 § 70.93 Interest rate. 70.94 § 70.94 Interest compounded daily. Previous General Provisions Relating to Stamps, Marks or Labels General Provisions Relating to Stamps, Marks or Labels Next Judicial Proceedings Judicial Proceedings