Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - COLLECTION
GENERAL PROVISIONS
Section 301.6316-9 - Interest, additions to tax, etc

26 C.F.R. § 301.6316-9

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Current through November 30, 2024
Section 301.6316-9 - Interest, additions to tax, etc

Any reference in §§ 301.6316-1 to 301.6316-8 , inclusive, to "tax" shall be deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax.

Lien for Taxes

26 C.F.R. §301.6316-9