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Notice 2022-13

SECTION 1. PURPOSE

Internal Revenue Bulletin 2022-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides a waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code) for underpayment of estimated income tax by qualifying farmers and fishermen described in this notice.

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▸Contents — Internal Revenue Bulletin 2022-14
Internal Revenue Bulletin 2022-14

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