26 C.F.R. § 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Procedure and Administration
§ 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
