26 C.F.R. § 1.6664-1T Accuracy-related and fraud penalties; definitions and special rules (temporary).
Title 26 - Internal Revenue
(a) through (b)(2) [Reserved]. For further guidance, see §1.6664–1. (b)(3) Qualified amended returns. Sections 1.6664–2T(c)(1), (c)(2), (c)(3)(i)(A), (c)(3)(i)(B), (c)(3)(i)(C), (c)(3)(i)(D) (second sentence), (c)(3)(i)(E), and (c)(4) are applicable for amended returns and requests for administrative adjustment filed on or after March 2, 2005. Sections 1.6664–2T(c)(3)(i)(D) (first sentence) and (c)(3)(ii) are applicable for amended returns and requests for administrative adjustment filed on or after April 30, 2004. [T.D. 9186, 70 FR 10039, Mar. 2, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
§ 1.6664-1T Accuracy-related and fraud penalties; definitions and special rules (temporary).
