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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6316-9

Interest, additions to tax, etc.

Official textecfr.govlast amended

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.

Lien for Taxes

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In this part (40 sections)
  1. 301.6241-7 · Treatment of special enforcement matters.
  2. 301.6301-1 · Collection authority.
  3. 301.6302-1 · Manner or time of collection of taxes.
  4. 301.6303-1 · Notice and demand for tax.
  5. 301.6305-1 · Assessment and collection of certain liability.
  6. 301.6311-1 · Payment by check or money order.
  7. 301.6311-2 · Payment by credit card and debit card.
  8. 301.6312-1 · Treasury certificates of indebtedness, Treasury notes, and…
  9. 301.6312-2 · Certain Treasury savings notes acceptable in payment of…
  10. 301.6313-1 · Fractional parts of a cent.
  11. 301.6314-1 · Receipt for taxes.
  12. 301.6315-1 · Payments of estimated income tax.
  13. 301.6316-1 · Payment of income tax in foreign currency.
  14. 301.6316-2 · Definitions.
  15. 301.6316-3 · Allocation of tax attributable to foreign currency.
  16. 301.6316-4 · Return requirements.
  17. 301.6316-5 · Manner of paying tax by foreign currency.
  18. 301.6316-6 · Declarations of estimated tax.
  19. 301.6316-7 · Payment of Federal Insurance Contributions Act taxes in…
  20. 301.6316-8 · Refunds and credits in foreign currency.
  21. 301.6316-9 · Interest, additions to tax, etc.
  22. 301.6320-1 · Notice and opportunity for hearing upon filing of notice…
  23. 301.6321-1 · Lien for taxes.
  24. 301.6323(a)-1 · (a)-1 Purchasers, holders of security interests,…
  25. 301.6323(b)-1 · (b)-1 Protection for certain interests even though…
  26. 301.6323(c)-1 · (c)-1 Protection for commercial transactions financing…
  27. 301.6323(c)-2 · (c)-2 Protection for real property construction or…
  28. 301.6323(c)-3 · (c)-3 Protection for obligatory disbursement agreements.
  29. 301.6323(d)-1 · (d)-1 45-day period for making disbursements.
  30. 301.6323(e)-1 · (e)-1 Priority of interest and expenses.
  31. 301.6323(f)-1 · (f)-1 Place for filing notice; form.
  32. 301.6323(g)-1 · (g)-1 Refiling of notice of tax lien.
  33. 301.6323(h)-0 · (h)-0 Scope of definitions.
  34. 301.6323(h)-1 · (h)-1 Definitions.
  35. 301.6323(i)-1 · (i)-1 Special rules.
  36. 301.6323(j)-1 · (j)-1 Withdrawal of notice of federal tax lien in…
  37. 301.6324-1 · Special liens for estate and gift taxes; personal…
  38. 301.6324A-1 · Election of and agreement to special lien for estate tax…
  39. 301.6325-1 · Release of lien or discharge of property.
  40. 301.6326-1 · Administrative appeal of the erroneous filing of notice of…
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