Additions to the Tax, Additional Amounts, and Assessable Penalties

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Additions to the Tax, Additional Amounts, and Assessable Penalties

Sections

• 1.6654-1
  § 1.6654-1 Addition to the tax in the case of an individual.
• 1.6654-2
  § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
• 1.6654-3
  § 1.6654-3 Short taxable years of individuals.
• 1.6654-4
  § 1.6654-4 [Reserved]
• 1.6654-5
  § 1.6654-5 Payments of estimated tax.
• 1.6654-6
  § 1.6654-6 Nonresident alien individuals.
• 1.6654-7
  § 1.6654-7 Applicability.
• 1.6655-0
  § 1.6655-0 Table of contents.
• 1.6655-1
  § 1.6655-1 Addition to the tax in the case of a corporation.
• 1.6655-2
  § 1.6655-2 Annualized income installment method.
• 1.6655-2T
  § 1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
• 1.6655-3
  § 1.6655-3 Adjusted seasonal installment method.
• 1.6655-4
  § 1.6655-4 Large corporations.
• 1.6655-5
  § 1.6655-5 Short taxable year.
• 1.6655-6
  § 1.6655-6 Methods of accounting.
• 1.6655-7
  § 1.6655-7 Addition to tax on account of excessive adjustment under section 6425.
• 1.6655(e)-1
  § 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
• 1.6662-0
  § 1.6662-0 Table of contents.
• 1.6662-1
  § 1.6662-1 Overview of the accuracy-related penalty.
• 1.6662-2
  § 1.6662-2 Accuracy-related penalty.
• 1.6662-3
  § 1.6662-3 Negligence or disregard of rules or regulations.
• 1.6662-4
  § 1.6662-4 Substantial understatement of income tax.
• 1.6662-5
  § 1.6662-5 Substantial and gross valuation misstatements under chapter 1.
• 1.6662-5T
  § 1.6662-5T Substantial and gross valuation misstatements under chapter 1 (temporary).
• 1.6662-6
  § 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments.
• 1.6662-7
  § 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
• 1.6662-9
  § 1.6662-9 Inconsistent estate basis reporting.
• 1.6664-0
  § 1.6664-0 Table of contents.
• 1.6664-1
  § 1.6664-1 Accuracy-related and fraud penalties; definitions, effective date and special rules.
• 1.6664-2
  § 1.6664-2 Underpayment.
• 1.6664-3
  § 1.6664-3 Ordering rules for determining the total amount of penalties imposed.
• 1.6664-4
  § 1.6664-4 Reasonable cause and good faith exception to section 6662 penalties.
• 1.6664-4T
  § 1.6664-4T Reasonable cause and good faith exception to section 6662 penalties.
• 1.6694-0
  § 1.6694-0 Table of contents.
• 1.6694-1
  § 1.6694-1 Section 6694 penalties applicable to tax return preparers.
• 1.6694-2
  § 1.6694-2 Penalty for understatement due to an unreasonable position.
• 1.6694-3
  § 1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 1.6694-4
  § 1.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• 1.6695-1
  § 1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• 1.6695-2
  § 1.6695-2 Tax return preparer due diligence requirements for certain tax returns and claims.
• 1.6696-1
  § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
• 1.6709-1T
  § 1.6709-1T Penalties with respect to mortgage credit certificates (temporary).
• 1.6851-1
  § 1.6851-1 Termination assessments of income tax.
• 1.6851-2
  § 1.6851-2 Certificates of compliance with income tax laws by departing aliens.
• 1.6851-3
  § 1.6851-3 Furnishing of bond to insure payment; cross reference.