Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 53Subpart L - Subpart L—Procedure and Administration
View all text of Subpart L [§ 53.6001-1 - § 53.7701-1]
§ 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).

authority: 26 U.S.C. 7805; 4960, unless otherwise noted
cite as: 26 CFR 53.6601-1
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