26 C.F.R. § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
Title 26 - Internal Revenue
[Reserved] For further guidance, see §301.6688–1T. [T.D. 9194, 70 FR 18947, Apr. 11, 2005]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Additions to the Tax, Additional Amounts, and Assessable Penalties
Additions to the Tax and Additional Amounts
§ 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
