Code of Federal Regulations · Section

§ 20.6601-1 — -1 Interest On Underpayment, Nonpayment, Or Extensions Of Time For Payment, Of Tax

26 C.F.R. § 20.6601-1

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

26 C.F.R. § 20.6325-1 26 C.F.R. § 20.6694-1

Authorizing Statute

Extension of time for filing returns
26 U.S.C. § 6081
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Valuation tables
26 U.S.C. § 7520
Mode or time of collection
26 U.S.C. § 6302
Imposition and rate of tax
26 U.S.C. § 2001
Unified credit against estate tax
26 U.S.C. § 2010
Information returns of tax return preparers
26 U.S.C. § 6060
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109