### Question
How does INTEREST define filing date?


### Answer
Under *26 U.S.C. § 6601*, **filing date** is defined as:

> given to such term by section 6611(f)(4)(A).

#### Citation:
  - *26 U.S.C. § 6601*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 67-INTEREST > Subchapter A-Interest on Underpayments**

