Prop. Treas. Reg. § 1.6664-4 Reasonable cause and good faith exception to section 6662 penalties.

Proposed 1994-02-02 · IL-21-91 · Interprets § 6664 · Would amend § 1.6664-4

Par. 6. Section 1.6664-4, the text of paragraph (d) is added to read as follows:

[The text of this proposed paragraph (d) is the same as the text of paragraph (d) in Sec. 1.6664-4T published elsewhere in this issue of the Federal Register.]