1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 20
  5. subjgrp 10
  6. § 20.6601-1

View all text of Subjgrp 10 [§ 20.6001-1 - § 20.7101-1]

§ 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).

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 20.6601-1