Judiciary and judicial procedure § 1961 Interest shall be allowed in such cases at the underpayment rate or overpayment rate (whichever is appropriate) established under section 6621 of the internal revenue code of 1986. Interest current as of january 01, 2024 | updated by findlaw staff (a) interest shall be allowed on any money judgment in a civil case recovered in a district court.
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(c) (1) this section shall not apply in any judgment of any court with respect to any internal revenue tax case