Final regulations and removal of final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2001-06-15
Effective date
2001-06-15
Treasury docket
TD 8947
Abstract
This document makes conforming amendments to certain final regulations to reflect the removal of final regulations relating to the penalty for underpayment of deposits of taxes and the penalty for overstated deposit claims. These regulations are obsolete due to amendments to section 6656 of the Internal Revenue Code. The removal of these regulations will not affect taxpayers.