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Internal Revenue Code · 26 U.S.C.

Chapter 67. INTEREST

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Interest on Underpayments §§ 6601–6603

    1. § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
    2. § 6602 Interest on erroneous refund recoverable by suit
    3. § 6603 Deposits made to suspend running of interest on potential underpayments, etc.

  2. Subchapter B Interest on Overpayments §§ 6611–6612

    1. § 6611 Interest on overpayments
    2. § 6612 Cross references

  3. Subchapter C Determination of Interest Rate; Compounding of Interest §§ 6621–6622

    1. § 6621 Determination of rate of interest
    2. § 6622 Interest compounded daily

  4. Subchapter D Notice Requirements § 6631

    1. § 6631 Notice requirements