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Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter D - Miscellaneous Excise Taxes

Part 53 - Foundation and Similar Excise Taxes

Subpart L - Procedure and Administration

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

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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).

                    
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