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Tax Library
US
Internal Revenue Manual
Part 20
Chapter 2

Interest

Chapter 2 - InterestChapter 2 - Interest

Chapter 1 - Penalty Handbook Chapter 3 - Penalty Programs Internal Processes

Section 1 - Interest Introduction, Standards and Guidelines Section 4 - Overpayment Interest Section 5 - Interest on Underpayments Section 7 - Abatement and Suspension of Underpayment Interest Section 9 - Interest on Carryback of Net Operating Loss Section 10 - Interest on Estate, Excise, Employment, and Foreign Taxes Section 11 - Miscellaneous Interest Provisions Section 14 - Netting of Overpayment and Underpayment Interest

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