Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 301 - Procedure and Administration |
SubPart - Collection |
General Provisions |
§ 301.6316-9 - Interest, additions to tax, etc.
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§ 301.6316-9 Interest, additions to tax, etc.
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