26 CFR § 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

---
identifier: "/us/cfr/t26/s53.6601-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "53.6601-1"
section_name: "Interest on underpayment, nonpayment, or extensions of time for payment, of tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "53"
part_name: "FOUNDATION AND SIMILAR EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805; 4960, unless otherwise noted."
cfr_part: "53"
---


# 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

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).