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

Any reference in sections

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.

[Adopted by T.D. 6191, 21 FR 5413, July 19, 1956, as amended by T.D. 6872, 31 FR 148, Jan. 6, 1966. Revised at 32 FR 15241, Nov. 3, 1967]