Code of Federal Regulations · Section

§ 53.6601-1 — -1 Interest On Underpayment, Nonpayment, Or Extensions Of Time For Payment, Of Tax

26 C.F.R. § 53.6601-1

View:

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).

26 C.F.R. § 53.6165-1 26 C.F.R. § 53.6651-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
General requirement of return, statement, or list
26 U.S.C. § 6011
Identifying numbers
26 U.S.C. § 6109
Rules and regulations
26 U.S.C. § 7805
Extension of time for filing returns
26 U.S.C. § 6081