federal_register: 2010-14536

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2010-14536 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code Rule This document contains final regulations under section 6404(g)(2)(E) of the Internal Revenue Code on the suspension of any interest, penalty, addition to tax, or additional amount with respect to listed transactions or undisclosed reportable transactions. The final regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998, the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act of 2005, the Tax Relief and Health Care Act of 2006, and the Small Business and Work Opportunity Tax Act of 2007. The regulations provide guidance to individual taxpayers who have participated in listed transactions or undisclosed reportable transactions. 2010-06-16 2010 6 https://www.federalregister.gov/documents/2010/06/16/2010-14536/interest-and-penalty-suspension-provisions-under-section-6404g-of-the-internal-revenue-code https://www.govinfo.gov/content/pkg/FR-2010-06-16/pdf/2010-14536.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 6404(g)(2)(E) of the Internal Revenue Code on the suspension of any interest, penalty, addition to tax, or additional amount with respect to listed transactions or undisclosed reportable...  

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