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Code · CFR · Title 26 — Internal Revenue · Part 25 · § 25.6601-1

§ 25.6601-1. Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

26 words·~1 min read·/us/cfr/t26/s§ 25.6601-1·

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

For regulations concerning interest on 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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