1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i3
  6. subjgrp 57
  7. § 301.6316-9

View all text of Subjgrp 57 [§ 301.6301-1 - § 301.6326-1]

§ 301.6316-9 - Interest, additions to tax, etc.

Any reference in §§ 301.6316-1 to 301.6316-8, inclusive, to “tax” shall be deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax.

Lien for Taxes

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6316-9