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Finanse publiczne · 2.02.1994

Withdrawal of Proposed Regulations Relating to Imposition of Accuracy-Related Penalty

The Internal Revenue Service withdraws proposed regulations regarding the accuracy-related penalty under Internal Revenue Code sections 6662(e) and (h) and section 6664(c) for transactions between persons described in Internal Revenue Code section 482 and net section 482 transfer price adjustments published on January 21, 1993.

Source: Federal Register — Department of the TreasuryOpen original release →