INTEREST ON UNDERPAYMENT’S OF TAX.

SEC. 305. INTEREST ON UNDERPAYMENT’S OF TAX.No interest shall be payable for any period before April 16, 1977 (March 16, 1977, in the case of a corporation), on any underpayment of a tax imposed by the Internal Revenue Code of 1954, to the extent that such underpayment was created or increased by any provision of the Tax Reform Act of 1976.