Treasury Regulations · 26 CFR
§ 53.6601-1. 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 § 53.6601-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 6601
- Length
- 27 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart L Procedure and Administration
Nearby sections
- § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 53.6151-1 Time and place for paying tax shown on returns.
- § 53.6161-1 Extension of time for paying tax or deficiency.
- § 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 53.6651-1 Failure to file tax return or to pay tax.
- § 53.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 53.6694-2 Penalties for understatement due to an unreasonable position.
- § 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.