# Prop. Treas. Reg. § 1.6664-0: Table of contents.

Proposed regulation, not in force. REG-126016-01, 67 FR 79894, published 2002-12-31 <https://www.federalregister.gov/documents/2002/12/31/02-32927/establishing-defenses-to-the-imposition-of-the-accuracy-related-penalty>. Interprets 26 U.S.C. § 6664.

Par. 3. Section 1.6664-0 is amended by: 1. Adding an entry for § 1.6664-4(c)(1)(iii). 2. Redesignating the entries for § 1.6664-4(c)(2) and (c)(3) as § 1.6664-4(c)(3) and (c)(4), respectively. 3. Adding a new entry for § 1.6664-4(c)(2). The additions read as follows:

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