# Treas. Reg. § 301.6316-9: Interest, additions to tax, etc.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6316-9>. Interprets 26 U.S.C. § 6316.

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.