Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6316-9: -9 Interest, additions to tax, etc.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
PART 301—PROCEDURE AND ADMINISTRATION
Collection

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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