Treasury Regulations · 26 CFR
§ 302.1-6. Interest and penalties.
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. § 1
Cite as 26 CFR § 302.1-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6470, 25 FR 6470, July 9, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1
- Length
- 136 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(a) Liability for interest and civil penalties. Under subsection (d) of section 212 of the Act there is no liability for interest or penalty on account of any act or failure of the Attorney General. Such subsection is not applicable to interest or penalties payable in respect of any act or failure during the period prior to the vesting of the property by the Attorney General, or after the return of the property, or during the period during which the property was vested by the Attorney General on account of an act or ommission of any person other than the Attorney General.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 302 Taxes under the international claims settlement act, as amended august 9, 1955