Sec. 1.6661-1 Addition to tax in the case of a substantial understatement of tax liability. [Removed]
[T.D. 8017, 50 FR 12014, Mar. 27, 1985. Removed by
T.D. 9174, 70 FR 704, Jan. 5, 2005.]
Sec. 1.6661-1 Addition to tax in the case of a substantial understatement of tax liability. [Removed]
[T.D. 8017, 50 FR 12014, Mar. 27, 1985. Removed by
T.D. 9174, 70 FR 704, Jan. 5, 2005.]