ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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…
- § 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…
- § 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related…
- § 1.6662-9 Inconsistent estate basis reporting.
- § 1.6664-0 Table of contents.
- § 1.6664-1 Accuracy-related and fraud penalties; definitions, effective date and…
- § 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…
- § 1.6695-1 Other assessable penalties with respect to the preparation of tax returns…
- § 1.6695-2 Tax return preparer due diligence requirements for certain tax returns and…
- § 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.
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