26 C.F.R. § 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
Title 26 - Internal Revenue
For regulations concerning interest on underpayments, etc., see §301.6601–1 of this chapter (Regulations on Procedure and Administration).
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration
§ 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
