The 1992 Hooters 500 at Atlanta Motor Speedway was run in front of an estimated crowd of 165,000, with Racing-Reference.info putting the crowd at 162,500. The track brought in temporary bleachers to accomodate the crowd that had built to see Richard Petty's final ride and a five-way compeition for the championship entering the season's final event.
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The short track Bristol Motor Speedway holds the most people.
As far as "in the grandstands" fans are concerned, Bristol does hold the most. However, they are very limited to the public they let into infield/pits.
In track like Talledega and Texas, with combined grandstand AND in-field, those numbers are close or even exceeding 200k.
Depend on how the question was meant to be asked.
The largest attendance in Nascar takes place at the Indianapolis Motor Speedway. The track has 257,325 permanent seats and with temporary infield seating, it can hold close to 400,000 people.
The largest NASCAR venue in terms of attendance is the Brickyard 400 with 400,000-plus attendees.