[Code of Federal Regulations] [Title 26, Volume 17] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR53.6601-1] [Page 245] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents Subpart L_Procedure and Administration Sec. 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 Sec. 301.6601-1 of this chapter (Regulations on Procedure and Administration).