Section 6662Imposition of the Accuracy-Related Penalty; Correction
other · IRS · Rule · Published 1997-09-05 · Effective 1996-02-09 · 62 FR 46877
Document
Document number
97-23646
Federal Register citation
62 FR 46877
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
1997-09-05
Effective date
1996-02-09
Treasury docket
TD 8656
Abstract
This document contains a correction to final regulations (TD 8656) in the Code of Federal Regulations, which were published in the Federal Register on Friday, February 9, 1996 (61 FR 4876). The final regulations provide guidance on the imposition of the accuracy related penalty.