Code of Federal Regulations · Subpart

Subpart ECFR612dc3cd920dcce — Interest

26 C.F.R. pt. 301, subpt. ECFR612dc3cd920dcce

• § 301.6601-1 -1 Interest On Underpayments
• § 301.6602-1 -1 Interest On Erroneous Refund Recoverable By Suit
• § 301.6611-1 -1 Interest On Overpayments
• § 301.6621-1 -1 Interest Rate
• § 301.6621-2T -2t Questions And Answers Relating To The Increased Rate Of Interest On Substantial Underpayments Attributable To Certain Tax Motivated Transactions (temporary)
• § 301.6621-3 -3 Higher Interest Rate Payable On Large Corporate Underpayments
• § 301.6622-1 -1 Interest Compounded Daily