https://openjurist.org/title-26/us-code/subtitle-f/chapter-67/subchapter-a/interest-on-underpayments
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Subchapter A
Subchapter A
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Interest on Underpayments
Contents (3)
Section 6601
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Section 6602
Interest on erroneous refund recoverable by suit
Section 6603
Deposits made to suspend running of interest on potential underpayments, etc.