26 CFR 301.6316-9

§ 301.6316-9 Interest, additions to tax, etc.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6316-9, § 301.6316-9 Interest, additions to tax, etc, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114374
Permanent ID: ys:prov:114374@1
SHA-256: 5747196128ad8d71e9ed1f4b6449b95ab5c7608b0dcdc6f7401db5664c6a0ddb

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Full text

Any reference in §§ 301.6316-1 to 301.6316-8, inclusive, to “tax” shall be deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.