CCA 201213026
Accuracy-related penalty
ID: CCA_2012030509040164 Number: 201213026
Release Date: 3/30/2012
Office: ---
UILC: 6662.00-00
From: ---
Sent: Monday, March 05, 2012 9:04:05 AM
To: ---
Cc: ---
Subject: FW: Transition Rules for §6662(b)(6)
Section 6662(b)(6) is effective for underpayments attributable to transactions entered into after 3/30/10. We don't have any regs out for that yet, but it would be consistent with how the current regs generally treat carrybacks to treat an underpayment in a carryback year as attributable to the transaction giving rise to the loss in the source year. See 1.6662-3(d), 1.6662-4(c), 1.6662-5(c)
Source: view the official PDF
Nearby sections (25 sections)
- cca-201215006 · Abatements
- tam-201214021 · Gain or Loss of Purchaser
- cca-201214031 · Estate Tax Liens
- cca-201214030 · Levy Procedure
- cca-201214029 · Chief Counsel Advice
- cca-201214028 · Credit of Overpayment Against Any Tax Liability
- cca-201214027 · Signing of Returns and Other Documents
- cca-201214026 · Common Law Tests
- cca-201214025 · Taxpayer Return Information
- cca-201214024 · Disclosure to Taxpayer's Designee
- cca-201213028 · Period of Limitations for Making Assessments
- cca-201213027 · Notice to Partners of Proceedings
- cca-201213026 · Accuracy-related penalty
- cca-201213025 · Miscellaneous Issues
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- cca-201212014 · Interest and Carrying Costs - Straddles
- cca-201212008 · Italy
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- cca-201211022 · Administrative Procedures
- cca-201211018 · Administrative Procedures
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- cca-201211016 · Production of Books