Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2005-50 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 6662.—Imposition of Accuracy-Related Penalty on Underpayments
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. 2005-75, page 1137.
Section 6694.—Under- statement of Taxpayer’s Liability by Income Tax Return Preparer
Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure under section 6694(a) for purposes of reducing an understatement of income tax due to a return preparer’s unrealistic position. See Rev. Proc. 2005-75, page 1137.
Section 7805.—Rules and Regulations
26 CFR 301.7805–1: Rules and regulations.
A revenue procedure extends the date for multiemployer plans to meet the requirements in Rev. Proc. 2005–23, which was issued as a result of Central La- borers Pension Fund v. Heinz, 541 U.S. 739 (2004). See Rev. Proc. 2005-76, page 1139.
2005–50 I.R.B. 1096 December 12, 2005
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