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

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

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).