Subpart 0-i 7. Interest

• Interest on Underpayments

  • SECTION § 301.6601-1 - Interest on underpayments.
  • SECTION § 301.6602-1 - Interest on erroneous refund recoverable by suit.
  • SECTION § 301.6611-1 - Interest on overpayments.
  • SECTION § 301.6621-1 - Interest rate.
  • SECTION § 301.6621-2T - Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
  • SECTION § 301.6621-3 - Higher interest rate payable on large corporate underpayments.
  • SECTION § 301.6622-1 - Interest compounded daily.