CCA 200948052
Accuracy-related penalty
ID: CCA_2009102609582764 Number: 200948052
Release Date: 11/27/2009
Office: ---
UILC: 6662.00-00
From: ---
Sent: Monday, October 26, 2009 9:58:37 AM
To: ---
Cc:
Subject: RE: [ --- ] case and 6662(h) penalty
LGM TL-68 (rev.). Also, section 6662(b) says that the penalty applies only to that portion of an underpayment that is "attributable to … a valuation misstatement."
Source: view the official PDF
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