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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 301
Subpart 0 - Interest
INTEREST ON UNDERPAYMENTS
§ 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 substantial underpayments attributable to certain tax motivated transactions (temporary).
§ 301.6621-3 - Higher interest rate payable on large corporate underpayments.
§ 301.6622-1 - Interest compounded daily.
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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