Subjgrp 17. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- § 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.
- § 1.6654-3 - 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).
- § 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price adjustments.
- § 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.
- § 1.6695-2 - 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.
- § 1.6709-1T - 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.