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).