{"data":{"id":"us/26-cfr-20.6601-1","jurisdiction":"us","citation":"26 CFR 20.6601-1","heading":"-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.","body":"For regulations concerning interest on underpayments, etc., see § 301.6601-1 of this chapter (Regulations on Procedure and Administration).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2a62ad4d218b1fd3e2a6b41656c9b8dcdee57b86df48cfa7d7a74bf0f7f9c690","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6325-1","next":"us/26-cfr-20.6694-1"},"notice":"GroundRules: Original legal text. Not legal advice."}