Bulletin No. 2014–5 January 27, 2014
Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States
ADMINISTRATIVE
Rev. Proc. 2014–15, page 456. This revenue procedure updates Rev. Proc. 2012–51, 2012–51 I.R.B. 719 and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or position is adequate for the purpose of reducing the understatement of income tax under section 6662 (d) of the Internal Revenue Code.
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