Treasury Regulations (26 C.F.R.)
26 CFR § 1.6654-7
Applicability.
Official textecfr.govlast amended
Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955.
[T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005]
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In this part (40 sections)
- 1.6417-2 · Rules for making elective payment elections.
- 1.6417-3 · Special rules for electing taxpayers.
- 1.6417-4 · Elective payment election for electing taxpayers that are…
- 1.6417-5 · Additional information and registration.
- 1.6417-6 · Special rules.
- 1.6418-0 · Table of contents.
- 1.6418-1 · Transfer of eligible credits.
- 1.6418-2 · Rules for making transfer elections.
- 1.6418-3 · Additional rules for partnerships and S corporations.
- 1.6418-4 · Additional information and registration.
- 1.6418-5 · Special rules.
- 1.6425-1 · Adjustment of overpayment of estimated income tax by…
- 1.6425-2 · Computation of adjustment of overpayment of estimated tax.
- 1.6425-3 · Allowance of adjustments.
- 1.6654-1 · Addition to the tax in the case of an individual.
- 1.6654-2 · Exceptions to imposition of the addition to the tax in the…
- 1.6654-3 · Short taxable years of individuals.
- 1.6654-4 · [Reserved]
- 1.6654-5 · Payments of estimated tax.
- 1.6654-6 · Nonresident alien individuals.
- 1.6654-7 · Applicability.
- 1.6655-0 · Table of contents.
- 1.6655-1 · Addition to the tax in the case of a corporation.
- 1.6655-2 · Annualized income installment method.
- 1.6655-2T · Safe harbor for certain installments of tax due before July…
- 1.6655-3 · Adjusted seasonal installment method.
- 1.6655-4 · Large corporations.
- 1.6655-5 · Short taxable year.
- 1.6655-6 · Methods of accounting.
- 1.6655-7 · Addition to tax on account of excessive adjustment under…
- 1.6655(e)-1 · (e)-1 Time and manner for making election under the…
- 1.6662-0 · Table of contents.
- 1.6662-1 · Overview of the accuracy-related penalty.
- 1.6662-2 · Accuracy-related penalty.
- 1.6662-3 · Negligence or disregard of rules or regulations.
- 1.6662-4 · Substantial understatement of income tax.
- 1.6662-5 · Substantial and gross valuation misstatements under chapter…
- 1.6662-5T · Substantial and gross valuation misstatements under chapter…
- 1.6662-6 · Transactions between persons described in section 482 and…
- 1.6662-7 · Omnibus Budget Reconciliation Act of 1993 changes to the…