Interest on delinquent taxes and other receivables that arise as a result of custodial operations ( 582 ) Interest on post-1991 direct loans ( 582 ) Interest on Treasury securities held by revolving funds ( 590 ) Interest on Treasury securities held by trust funds and special funds except trust revolving funds ( 587 ) Interest on Treasury securities held by trust revolving funds ( 591 ) Interest on uninvested funds held by direct loan and guaranteed loan financing accounts ( 591 ) Interest received by one fund from another ( 588 ) Interest received by Treasury ( 591 ) Intragovernmental sales of goods and services by a fund other than a revolving fund ( 589 ) Intragovernmental sales of goods and services by a revolving fund ( 589 ) Negative subsidies on post-1991 direct laons and loan guarantees ( 598 ) Penalties due to delinquent taxes in connection with custodial activity ( 578 ) Premiums for SMI ( Supplementary Medical Insurance ) , bank deposit insurance , pension benefit
The rules for interest on delinquent taxes have been a source of confusion for tax professionals and the IRS alike .