26 C.F.R. § 20.6601-1

Current through September 30, 2024
Section 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).

26 C.F.R. §20.6601-1