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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.6601-1

§ 20.6601-1. Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

18 words·~1 min read·/us/cfr/t26/s§ 20.6601-1·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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