Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.1551-End of PT. 1), Revised as of April 1,...
ISBN-10
0160907446
ISBN-13
9780160907449
Pages
788
Language
English
Published
2012-06-11
Publisher
Government Printing Office
Author
Office of The Federal Register
Description
... adjustment is only two million dollars , the taxpayer is not subject to the net adjustment penalty . How- ever , the taxpayer may be subject to the transactional penalty on the underpayment of tax attributable to the two million dollar ...