Section 6662Imposition of the Accuracy-Related Penalty

tax-irs · IRS · Rule · Published 1996-02-09 · Effective 1996-02-09 · 61 FR 4876

Document

Document number: 96-2171
Federal Register citation: 61 FR 4876
CFR reference: 26 CFR 1
Type: Rule
Action: Final and temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1996-02-09
Effective date: 1996-02-09
Treasury docket: TD 8656

Abstract

These regulations provide guidance on the imposition of the accuracy related penalty under Internal Revenue Code section 6662(e) for net section 482 transfer price adjustments. This action implements changes to the applicable tax laws made by the Omnibus Budget Reconciliation Act of 1993.

Source

Authoritative: Federal Register document
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