Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6631
Notice requirements
Official textgovinfo.govlast amended
The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.
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Nearby sections (25 sections)
- 6515 · Cross references
- 6521 · Mitigation of effect of limitation in case of related taxes…
- 6531 · Periods of limitation on criminal prosecutions
- 6532 · Periods of limitation on suits
- 6533 · Cross references
- 6601 · Interest on underpayment, nonpayment, or extensions of time for…
- 6602 · Interest on erroneous refund recoverable by suit
- 6603 · Deposits made to suspend running of interest on potential…
- 6611 · Interest on overpayments
- 6612 · Cross references
- 6621 · Determination of rate of interest
- 6622 · Interest compounded daily
- 6631 · Notice requirements
- 6651 · Failure to file tax return or to pay tax
- 6652 · Failure to file certain information returns, registration…
- 6653 · Failure to pay stamp tax
- 6654 · Failure by individual to pay estimated income tax
- 6655 · Failure by corporation to pay estimated income tax
- 6656 · Failure to make deposit of taxes
- 6657 · Bad checks
- 6658 · Coordination with title 11
- 6659 · [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII,…
- 6662 · Imposition of accuracy-related penalty on underpayments
- 6662A · Imposition of accuracy-related penalty on understatements with…
- 6663 · Imposition of fraud penalty