Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954ESTATES OF CITIZENS OR RESIDENTS
PROCEDURE AND ADMINISTRATION
Section 20.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax

26 C.F.R. § 20.6601-1

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Current through November 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