View all text of Subpart L [§ 53.6001-1 - § 53.7701-1]
§ 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).