10 results for "6662"

Showing top 10 matches in Treasury Regulations.

§ 1.6662-0
Table of contents.
§ 1.6662-1
Overview of the accuracy-related penalty.
§ 1.6662-2
Accuracy-related penalty.
§ 1.6662-3
Negligence or disregard of rules or regulations.
§ 1.6662-4
Substantial understatement of income tax.
§ 1.6662-5
Substantial and gross valuation misstatements under chapter 1.
§ 1.6662-5T
Substantial and gross valuation misstatements under chapter 1 (temporary).
§ 1.6662-6
Transactions between persons described in section 482 and net section 482 transfer price adjustments.
§ 1.6662-7
Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
§ 1.6662-9
Inconsistent estate basis reporting.