共 50 条
- [1] FRAUD PENALTY IS FOR UNDERSTATEMENT NOT UNDERPAYMENT JOURNAL OF TAXATION, 1976, 45 (01): : 4 - 4
- [2] UNDERSTATEMENT PENALTY NOT REDUCED BY LATE RETURN JOURNAL OF TAXATION, 1992, 76 (02): : 119 - 120
- [4] IRS SHELTER NOTICE IGNORES UNDERSTATEMENT PENALTY JOURNAL OF TAXATION, 1983, 59 (02): : 115 - 115
- [5] IS THE PREPARER UNDERSTATEMENT PENALTY IN CONFLICT WITH ETHICAL GUIDELINES JOURNAL OF TAXATION, 1992, 77 (02): : 104 - 106
- [8] Are GCMs authoritative? Appellate courts disagree JOURNAL OF TAXATION, 1998, 88 (04): : 255 - 256
- [9] FINAL REGS IMPLEMENT LIMITED EXCEPTIONS TO SUBSTANTIAL UNDERSTATEMENT PENALTY JOURNAL OF TAXATION, 1985, 63 (01): : 2 - 7