# Section 6662Imposition of the Accuracy-Related Penalty
> **IRS** · Final and temporary regulations. · Published 1996-02-09 · Effective 1996-02-09 · 61 FR 4876
## Document
- **Document number:** 96-2171
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 4876
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1996/02/09/96-2171/section-6662imposition-of-the-accuracy-related-penalty)
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