Implements § 6601Open in workspace
Reg. § 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
26 CFR § 20.6601-1eCFR, current through 2026-07-14
For regulations concerning interest on underpayments, etc., see (Regulations on Procedure and Administration).
Source: decipher.legal/cfr/26/20.6601-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14