Include notes

Treas. Reg. § 1.6662-4

Substantial understatement of income tax.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.6662-4&asof=2024-01-17 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.