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Electronic Code of Federal Regulations

e-CFR data is current as of December 12, 2019

Title 26Chapter ISubchapter BPart 20 → §20.6601-1


Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954


§20.6601-1   Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

For regulations concerning interest on underpayments, etc., see §301.6601-1 of this chapter (Regulations on Procedure and Administration).

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