Interest on Underpayments

Interest on Underpayments

In Legislation

Interest on Underpayments in the U.S. Code: Title 26, Subtitle F, Chapter 67, Subchapter A

The current, permanent, in-force federal laws regulating interest on underpayments are compiled in the United States Code under Title 26, Subtitle F, Chapter 67, Subchapter A. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including interest on underpayments) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Interest and Tax Interest and Payments of the US Code, including interest on underpayments) by chapter and subchapter.