[Code of Federal Regulations] [Title 26, Volume 14] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR25.6601-1] [Page 683-684] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents Sec. 25.6601-1 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, [[Page 684]] see Sec. 301.6601-1 of this chapter (Regulations on Procedure and Administration).