26 C.F.R. § 25.6601-1

Current through October 31, 2024

Section 25.6601-1 - 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. §25.6601-1