26 CFR Topic
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
June 25, 2020
§
1.6662-6
Transactions between persons described in section 482 and net section 482 transfer price adjustments
§
1.6654-1
Addition to the tax in the case of an individual
§
1.6654-2
Exceptions to imposition of the addition to the tax in the case of individuals
§
1.6695-2
Tax return preparer due diligence requirements for certain tax returns and claims
§
1.6696-1
Claims for credit or refund by tax return preparers or appraisers
§
1.6654-3
Short taxable years of individuals
§
1.6654-4
[Reserved]
§
1.6654-5
Payments of estimated tax
§
1.6654-6
Nonresident alien individuals
§
1.6654-7
Applicability
§
1.6655-0
Table of contents
§
1.6655-1
Addition to the tax in the case of a corporation
§
1.6655-2
Annualized income installment method
§
1.6655-2T
Safe harbor for certain installments of tax due before July 1, 1987 (temporary)
§
1.6655-3
Adjusted seasonal installment method
§
1.6655-4
Large corporations
§
1.6655-5
Short taxable year
§
1.6655-6
Methods of accounting
§
1.6655-7
Addition to tax on account of excessive adjustment under section 6425
§
1.6655(e)-1
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
§
1.6662-0
Table of contents
§
1.6662-1
Overview of the accuracy-related penalty
§
1.6662-2
Accuracy-related penalty
§
1.6662-3
Negligence or disregard of rules or regulations
§
1.6662-4
Substantial understatement of income tax
§
1.6662-5
Substantial and gross valuation misstatements under chapter 1
§
1.6662-5T
Substantial and gross valuation misstatements under chapter 1 (temporary)
§
1.6662-7
Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty
§
1.6664-0
Table of contents
§
1.6664-1
Accuracy-related and fraud penalties; definitions, effective date and special rules
§
1.6664-2
Underpayment
§
1.6664-3
Ordering rules for determining the total amount of penalties imposed
§
1.6664-4
Reasonable cause and good faith exception to section 6662 penalties
§
1.6664-4T
Reasonable cause and good faith exception to section 6662 penalties
§
1.6694-0
Table of contents
§
1.6694-1
Section 6694 penalties applicable to tax return preparers
§
1.6694-2
Penalty for understatement due to an unreasonable position
§
1.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
1.6694-4
Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
§
1.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons
§
1.6709-1T
Penalties with respect to mortgage credit certificates (temporary)
§
1.6851-1
Termination assessments of income tax
§
1.6851-2
Certificates of compliance with income tax laws by departing aliens
§
1.6851-3
Furnishing of bond to insure payment; cross reference
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