§660111

1 cases·1 cited

Statute Text — 26 U.S.C. §660111

Statute text not available for this section.

1 Citing Cases

Tom I. Lincir, Petitioner T.C. Memo. 2009-153 · 2009

Section 6653(a)(2) provides that if a portion of an underpayment of tax is attributable to negligence, then the taxpayer shall be liable for an addition to tax in "an amount equal to 50 percent of the interest payable under section 660111 with respect to the portion of the underpayment that is;I attributable to negligence or inten