Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 53 - FOUNDATION AND SIMILAR EXCISE TAXES
Subpart L - PROCEDURE AND ADMINISTRATION
Section 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax

26 C.F.R. § 53.6601-1

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Current through August 31, 2024
Section 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax

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).

26 C.F.R. §53.6601-1