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TITLE 26 > Subtitle F > CHAPTER 67 > Subchapter A

Subchapter A—Interest on Underpayments

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

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