1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
  5. Subpart L - Procedure and Administration
  6. 26 CFR § 53.6601-1
26 CFR § 53.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
June 25, 2020
CFR

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).

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§ 53.6165-1 Bonds where time to pay tax or deficiency has been extended
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§ 53.6696-1 Claims for credit or refund by tax return preparers

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