U.S Code last checked for updates: May 16, 2024
All TitlesTitle 26Subtitle FChapter 67Subchapter C
§ 6622.
Interest compounded daily
(a)
General rule
(b)
Exception for penalty for failure to file estimated tax
(Added Pub. L. 97–248, title III, § 344(a), Sept. 3, 1982, 96 Stat. 635.)
cite as: 26 USC 6622
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