Treasury Regulations · 26 CFR
§ 20.6601-1. Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6601
Cite as 26 CFR § 20.6601-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6601
- Length
- 19 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For regulations concerning interest on underpayments, etc., see § 301.6601-1 of this chapter (Regulations on Procedure and Administration).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Procedure and Administration
Nearby sections
- § 20.6324-1 Special lien for estate tax.
- § 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
- § 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation.
- § 20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates.
- § 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 20.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 20.6694-2 Penalties for understatement due to an unreasonable position.
- § 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 20.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.