other · IRS · Rule · Published 1998-12-02 · 63 FR 66433
Document
Document number
98-31985
Federal Register citation
63 FR 66433
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-12-02
Treasury docket
TD 8790
Abstract
This document contains final regulations relating to the accuracy-related penalty. These amendments are necessary to define reasonable basis and to make conforming changes to existing regulations. These regulations affect any taxpayer that files a tax return.