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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.6316-9

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

34 words·~1 min read·/us/cfr/t26/s§ 301.6316-9

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

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
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