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).