### Question
What does filing date mean?


### Answer
**Filing date** has the following meaning in *26 U.S.C. § 6601*:

> given to such term by section 6611(f)(3)(A).

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

