Tag: Tax Interest
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Subchapter C –
Subchapter C – Determination of Interest Rate; Compounding of Interest Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter C Details Reference: Subchapter C Legend: Determination of Interest Rate; Compounding of Interest USCode Year: 2013 Provision Content Amendments 1982—Pub. L. 97–248, title III, §344(b)(3)(A), Sept. 3, 1982, 96 Stat. 636, inserted ; Compounding of Interest after Rate in heading for…
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26-U.S.C.-6611
26-U.S.C.-6611 §6611 – Interest On Overpayments Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter B > Section 6611 Details Reference: Section 6611 Legend: §6611 – Interest On Overpayments USCode Year: 2013 Provision Content (a) Rate Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section 6621. (b)…
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Subchapter A –
Subchapter A – Interest On Underpayments Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter A Details Reference: Subchapter A Legend: Interest On Underpayments USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title VIII, §842(b), Oct. 22, 2004, 118 Stat. 1599, added item 6603. U.S. Encyclopedia of Law Coverage 26-U.S.C.-6504 in the Legal Encyclopedia: Tax Administration In this…
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26-U.S.C.-6612
26-U.S.C.-6612 §6612 – Cross References Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter B > Section 6612 Details Reference: Section 6612 Legend: §6612 – Cross References USCode Year: 2013 Provision Content (a) Interest on judgments for overpayments For interest on judgments for overpayments, see 28 U.S.C. 2411(a). (b) Adjustments For provisions prohibiting interest on certain adjustments in tax, see section…
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26-U.S.C.-6612
26-U.S.C.-6612 §6612 – Cross References Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter B > Section 6612 Details Reference: Section 6612 Legend: §6612 – Cross References USCode Year: 2013 Provision Content (a) Interest on judgments for overpayments For interest on judgments for overpayments, see 28 U.S.C. 2411(a). (b) Adjustments For provisions prohibiting interest on certain adjustments in tax, see section…
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26-U.S.C.-6603
26-U.S.C.-6603 §6603 – Deposits Made to Suspend Running of Interest On Potential Underpayments, Etc. Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter A > Section 6603 Details Reference: Section 6603 Legend: §6603 – Deposits Made to Suspend Running of Interest On Potential Underpayments, Etc. USCode Year: 2013 Provision Content (a) Authority to make deposits other than as payment of tax…
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26-U.S.C.-6603
26-U.S.C.-6603 §6603 – Deposits Made to Suspend Running of Interest On Potential Underpayments, Etc. Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter A > Section 6603 Details Reference: Section 6603 Legend: §6603 – Deposits Made to Suspend Running of Interest On Potential Underpayments, Etc. USCode Year: 2013 Provision Content (a) Authority to make deposits other than as payment of tax…
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26-U.S.C.-6622
26-U.S.C.-6622 §6622 – Interest Compounded Daily Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter C > Section 6622 Details Reference: Section 6622 Legend: §6622 – Interest Compounded Daily USCode Year: 2013 Provision Content (a) General rule In computing the amount of any interest required to be paid under this title or sections 1961(c)(1) or 2411 of title 28, United States…
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26-U.S.C.-6601
26-U.S.C.-6601 §6601 – Interest On Underpayment, Nonpayment, Or Extensions of Time For Payment, of Tax Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter A > Section 6601 Details Reference: Section 6601 Legend: §6601 – Interest On Underpayment, Nonpayment, Or Extensions of Time For Payment, of Tax USCode Year: 2013 Provision Content (a) General rule If any amount of tax imposed…
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26-U.S.C.-6601
26-U.S.C.-6601 §6601 – Interest On Underpayment, Nonpayment, Or Extensions of Time For Payment, of Tax Pathway Title 26 > Subtitle F > Chapter 67 > Subchapter A > Section 6601 Details Reference: Section 6601 Legend: §6601 – Interest On Underpayment, Nonpayment, Or Extensions of Time For Payment, of Tax USCode Year: 2013 Provision Content (a) General rule If any amount of tax imposed…