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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 6662.—Imposition of Accuracy-Related Penalty

Internal Revenue Bulletin 2004-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure under section 6662(d) for purposes of reducing an understatement of income tax. See Rev. Proc. 2004-73, page 999.

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▸Contents — Internal Revenue Bulletin 2004-51
Internal Revenue Bulletin 2004-51

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