Treasury Regulations, Subchapter D, Sec. 53.6601-1
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Sec. 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).
