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

26 CFR 53.6601-1

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  11. 26 CFR 53.6601-1
Citation26 CFR 53.6601-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

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

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).