Federal (United States) · Regulations
Subpart ECFR612dc3cd920dcce — Interest
7 sections
7 sections
- 26 C.F.R. § 301.6601-1Interest on underpayments.
- 26 C.F.R. § 301.6602-1Interest on erroneous refund recoverable by suit.
- 26 C.F.R. § 301.6611-1Interest on overpayments.
- 26 C.F.R. § 301.6621-1Interest rate.
- 26 C.F.R. § 301.6621-2TQuestions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
- 26 C.F.R. § 301.6621-3Higher interest rate payable on large corporate underpayments.
- 26 C.F.R. § 301.6622-1Interest compounded daily.