26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration

§ 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of…

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 CFR Part 20

26 CFR Part 20

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.