1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  5. Topic - Procedure and Administration
  6. 26 CFR § 20.6601-1
26 CFR § 20.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
June 25, 2020
CFR

For regulations concerning interest on underpayments, etc., see §301.6601-1 of this chapter (Regulations on Procedure and Administration).

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§ 20.6694-1 Section 6694 penalties applicable to tax return preparer

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