26 CFR 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

Regulations last checked for updates: Feb 10, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Subpart L [§ 53.6001-1 - § 53.7701-1]

§ 53.6601-1 - 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).

authority: 26 U.S.C. 7805; 4960, unless otherwise noted

cite as: 26 CFR 53.6601-1