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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 53 - Foundation and Similar Excise Taxes |
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Subpart L - Procedure and Administration |
§ 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
Latest version.
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§ 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).