26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Interest
Interest on Underpayments
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
In this part
- § 301.6601-1 Interest on underpayments.
- § 301.6602-1 Interest on erroneous refund recoverable by suit.
- § 301.6611-1 Interest on overpayments.
- § 301.6621-1 Interest rate.
- § 301.6621-2T Questions and answers relating to the increased rate of interest on…
- § 301.6621-3 Higher interest rate payable on large corporate underpayments.
- § 301.6622-1 Interest compounded daily.
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