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Electronic Code of Federal Regulations

e-CFR data is current as of June 2, 2020

Title 26Chapter ISubchapter BPart 25 → §25.6601-1


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§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).

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