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

Proposed regulation, not in force. IL-21-91, 94-2076, published 1994-02-02 <https://www.federalregister.gov/documents/1994/02/02/94-2076/imposition-of-accuracy-related-penalty>. Interprets 26 U.S.C. § 6662.

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.]