Include notes

Treas. Reg. § 1.6662-5

Substantial and gross valuation misstatements under chapter 1.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.6662-5 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.