26 C.F.R. § 53.6601-1

Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

Last amended: 2016Year: 2026Length: 26 wordsOfficial source

Cite as 26 C.F.R. § 53.6601-1 (2026)

For regulations concerning interest on underpayment, nonpayment, or extensions of time for payment of tax, see § 301.6601-1 of this chapter (Regulations on Procedure and Administration).
Cross-references to the CFR
301.6601-1
26 C.F.R. § 53.6601-1: Interest on underpayment, nonpayment, or extensions of time for payment, of tax. | Justis AI