SECTION 1. OVERVIEW
Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice provides relief from the additions to tax under sections 6654 and 6655 of the Internal Revenue Code (Code) 1 for underpayment of estimated income tax by a taxpayer that makes a valid election under section 1062(a) (section 1062 election).
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