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IRS guidance on reportable transaction understatement penalties.

Authors :
O'Driscoll, David
Source :
The Tax Adviser. April, 2005, Vol. 36 Issue 4, p242, 3 p.
Publication Year :
2005

Abstract

In Notice 2005-12, the IRS announced it will issue regulations implementing the Secs. 6662A, 6662 and 6664 accuracy-related penalty provisions for reportable transaction understatements. The notice also provides interim rules [...]

Subjects

Subjects :
Disclosure (Taxation) -- Laws, regulations and rules
Tax administration and procedure -- Laws, regulations and rules
Tax penalties -- Laws, regulations and rules
Government regulation
American Jobs Creation Act of 2004
Internal Revenue Code (I.R.C. 6664) (I.R.C. 6662A)

Details

Language :
English
ISSN :
00399957
Volume :
36
Issue :
4
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.132053277

Tools

Authors Abstract Subjects Details