26 U.S.C. § 6622 — Interest compounded daily
submitted 44 years ago by Pub. L. 97-248 to r/title-26-INTERNAL-REVENUE-CODE · 87 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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 Code, by the Secretary* or by the taxpayer*, or any other amount determined by reference to such amount of interest, such interest and such amount shall be compounded daily.
Subsection (a) shall not apply for purposes of computing the amount of any addition to tax under section 6654 or 6655.
Source credit: (Added Pub. L. 97–248, title III, § 344(a), Sept. 3, 1982, 96 Stat. 635.)
- 1982Enacted · Pub. L. 97-248 · 96 Stat. 635
A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-248 on 1982-09-03.
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