interest
Defined in 9 places across 7 titles of the United States Code.
For purposes of subsection (a), the term “interest” includes amounts includible in gross income under section 54(g) 1 and such amounts shall be treated as paid on the credit allowance date (as defined in section 54(b)(4)).1
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- 2018–present26 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · under this section
For purposes of subsection (a), the term “interest” includes amounts includible in gross income under section 54(g) 1 or 1400N(l)(6) and such amounts shall be treated as paid on the credit allowance date (as defined in section 54(b)(4) 1 or 1400N(l)(2)(D), as the case may be).
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- 2017–201826 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · under this section
For purposes of subsection (a), the term “interest” includes amounts includible in gross income under section 54(g) or 1400N(l)(6) and such amounts shall be treated as paid on the credit allowance date (as defined in section 54(b)(4) or 1400N(l)(2)(D), as the case may be).
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- 2005–201726 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · under this section
For purposes of subsection (a), the term "interest" includes amounts includible in gross income under section 54A 1 and such amounts shall be treated as paid on the credit allowance date (as defined in section 54A(e)(1)).1
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- 2017–present26 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · under this section
For purposes of subsection (a), the term “interest” includes amounts includible in gross income under section 54A and such amounts shall be treated as paid on the credit allowance date (as defined in section 54A(e)(1)).
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- 2008–201726 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · under this section
For purposes of subsection (a), the term “interest” includes amounts includible in gross income with respect to regular interests in REMIC's (and such amounts shall be treated as paid when includible in gross income under section 860B(b)).
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- 1994–present26 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · for purposes of this section
For purposes of subsection (a), the term “interest” means—
(A) interest on any obligation—
(i) issued in registered form, or
(ii) of a type offered to the public,
(B) interest on deposits with persons carrying on the banking business,
(C) amounts (whether or not designated as interest) paid by a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or similar organization, in respect of deposits, investment certificates, or withdrawable or repurchasable shares,
(D) interest on amounts held by an insurance company under an agreement to pay interest thereon,
(E) interest on deposits with brokers (as defined in section 6045(c)),
(F) interest paid on amounts held by investment companies (as defined in section 3 of the Investment Company Act of 1940 (15 U.S.C. 80a–3)) and on amounts invested in other pooled funds or trusts, and
(G) to the extent provided in regulations prescribed by the Secretary, any other interest (which is not described in paragraph (2)).
Source
- 2013–201826 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · in this section
For purposes of subsection (a), the term "interest" means—
(A) interest on any obligation—
(i) issued in registered form, or
(ii) of a type offered to the public,
other than any obligation with a maturity (at issue) of not more than 1 year which is held by a corporation,
(B) interest on deposits with persons carrying on the banking business,
(C) amounts (whether or not designated as interest) paid by a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or similar organization, in respect of deposits, investment certificates, or withdrawable or repurchasable shares,
(D) interest on amounts held by an insurance company under an agreement to pay interest thereon,
(E) interest on deposits with brokers (as defined in section 6045(c)),
(F) interest paid on amounts held by investment companies (as defined in section 3 of the Investment Company Act of 1940 (15 U.S.C. 80a–3)) and on amounts invested in other pooled funds or trusts, and
(G) to the extent provided in regulations prescribed by the Secretary, any other interest (which is not described in paragraph (2)).
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- 1994–present26 U.S.C. § 6049Internal Revenue Code · Returns regarding payments of interest · in this section
For purposes of this paragraph, the term “interest” includes any amount allowable as a deduction in connection with personal property used in a short sale.
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- 1994–present26 U.S.C. § 163Internal Revenue Code · Interest · under this chapter
In the case of a business loan, the small business investment company making such loan may charge interest on such loan at a rate which does not exceed the maximum rate prescribed by regulation by the Administration for loans made by any licensee (determined without regard to any State rate incorporated by such regulation). In this paragraph, the term “interest” includes only the maximum mandatory sum, expressed in dollars or as a percentage rate, that is payable with respect to the business loan amount received by the small business concern, and does not include the value, if any, of contingent obligations, including warrants, royalty, or conversion rights, granting the small business investment company an ownership interest in the equity or increased future revenue of the small business concern receiving the business loan.
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- 1999–present15 U.S.C. § 687Commerce and Trade · Operation and regulation of companies · under this chapter
“interest” means, with respect to an issue or matter, multiple parties which have a similar point of view or which are likely to be affected in a similar manner;
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- 1994–present5 U.S.C. § 562Government Organization and Employees · Definitions · for the purposes of this subchapter
Interest.—The term "interest" includes all cost elements associated with the extension of credit, including fees, service charges, renewal charges, credit insurance premiums, any ancillary product sold with any extension of credit to a servicemember or the servicemember's dependent, as applicable, and any other charge or premium with respect to the extension of consumer credit.
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- 2006–202610 U.S.C. § 987Armed Forces · Terms of consumer credit extended to members and dependents: limitations · in this section
The term “interest” includes accredited value or any other payment constituting interest on an obligation.
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- 1998–present20 U.S.C. § 1066AEducation · Definitions · for the purposes of this part
The term “interest” includes all cost elements associated with the extension of credit, including fees, service charges, renewal charges, credit insurance premiums, any ancillary product sold with any extension of credit to a servicemember or the servicemember’s dependent, as applicable, and any other charge or premium with respect to the extension of consumer credit.
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- 2016–present10 U.S.C. § 987Armed Forces · Terms of consumer credit extended to members and dependents: limitations · in this section
The term “interest” includes any amount paid or incurred—
(i) by any person making a short sale in connection with personal property used in such short sale, or
(ii) by any other person for the use of any collateral with respect to such short sale.
Source
- 1994–present26 U.S.C. § 265Internal Revenue Code · Expenses and interest relating to tax-exempt income · under this subtitle
The term “interest” includes dividends paid with respect to share draft accounts which are accounts within the meaning of paragraph (3).
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- 1994–present12 U.S.C. § 4313Banks and Banking · Definitions · for the purposes of this chapter
The term "interest" includes service charges, renewal charges, fees, or any other charges (except bona fide insurance) with respect to an obligation or liability.
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- 2015–present50 U.S.C. § 3937War and National Defense · Maximum rate of interest on debts incurred before military service · in this section