Title 26

SECTION 20.6601-1

20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

§ 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

For regulations concerning interest on underpayments, etc., see § 301.6601-1 of this chapter (Regulations on Procedure and Administration).

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