Cross references — Us Code Code § 6533

Us Code Code § 6533 — Cross references. Reproduced from the official United States Code, with a citation summary, verification link, and related provisions.

§ 6533. Cross references

(1) For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code.

(2) For extensions of time by reason of armed service in a combat zone, see section 7508.

(3) For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18.

(Aug. 16, 1954, ch. 736, 68A Stat. 816.)

CHAPTER 67—INTEREST

Subchapter
Sec.1
A.
Interest on underpayments
6601

        

B.
Interest on overpayments
6611
C.
Determination of interest rate; compounding of interest
6621
D.
Notice requirements
6631

        


Editorial Notes

Amendments

1998—Pub. L. 105–206, title III, §3308(b), July 22, 1998, 112 Stat. 745, added item for subchapter D.

1982—Pub. L. 97–248, title III, §344(b)(3)(B), Sept. 3, 1982, 96 Stat. 636, inserted "; compounding of interest" after "rate" in item for subchapter C.

1975—Pub. L. 93–625, §7(d)(5), Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C.

1 Section numbers editorially supplied.

Subchapter A—Interest on Underpayments

Sec.
6601.
Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
6602.
Interest on erroneous refund recoverable by suit.
6603.
Deposits made to suspend running of interest on potential underpayments, etc.

        

Editorial Notes

Amendments

2004—Pub. L. 108–357, title VIII, §842(b), Oct. 22, 2004, 118 Stat. 1599, added item 6603.

About This Section

26 U.S.C. § 6533 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

This section may be cited in legal writing as 26 U.S.C. § 6533. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.

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Sources

Source: official Us Code text · Last verified 2026-08-27

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