Prop. Treas. Reg. § 1.6662-5 Substantial and gross valuation misstatements under chapter 1.

Proposed 1994-02-02 · IL-21-91 · Interprets § 6662 · Would amend § 1.6662-5

Par. 3. Section 1.6662-5 is amended by revising paragraph (e) and adding the text of paragraph (j) to read as follows:

[The text of proposed paragraphs (e) and (j) of this section are the same as the text of paragraphs (e) and (j) of Sec. 1.6662-5T published elsewhere in this issue of the Federal Register.]