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

26 CFR 53.6601-1: -1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
  5. Subpart L—Procedure and Administration

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).

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

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