12. Interest on Underpayments and Overpayments
12. Interest on Underpayments and Overpayments
DOCUMENT ATTRIBUTES
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92860
Section 6621 provides a formula for setting the interest rate on tax underpayments and overpayments. These rates are updated in quarterly revenue rulings.
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DOCUMENT ATTRIBUTES
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92860