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NOTES:
Subchapter
Sec.[1]
A.
Interest on underpayments
6601
Section numbers editorially supplied.
B.
Interest on overpayments
6611
C.
Determination of interest rate; compounding of interest
6621
D.
Notice requirements
6631
Footnotes
[1] Section numbers editorially supplied.
Amendments
1998—Pub. L. 105–206, title III, § 3308(b), July 22, 1998, 112 Stat. 745, added item for subchapter D.
1982—Pub. L. 97–248, title III, § 344(b)(3)(B), Sept. 3, 1982, 96 Stat. 636, inserted “; compounding of interest” after “rate” in item for subchapter C.
1975—Pub. L. 93–625, § 7(d)(5), Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C.
Footnotes
[1] Section numbers editorially supplied.
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