共 50 条
- [1] Adequate disclosure for avoiding understatement and preparer penaltiesJOURNAL OF TAXATION, 2002, 96 (01): : 4 - 5不详
- [2] An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer AggressivenessJOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2012, 34 (01): : 172 - 173Hansen, Victoria J.White, Richard A.
- [3] FRAUD PENALTY IS FOR UNDERSTATEMENT NOT UNDERPAYMENTJOURNAL OF TAXATION, 1976, 45 (01): : 4 - 4不详
- [5] NO PREPARER PENALTY ON SECTION 6651 ADDITIONSJOURNAL OF TAXATION, 1978, 48 (04): : 256 - 257HARRIS, SM
- [6] UNDERSTATEMENT PENALTY NOT REDUCED BY LATE RETURNJOURNAL OF TAXATION, 1992, 76 (02): : 119 - 120不详
- [7] REGS DUE ON SUBSTANTIAL UNDERSTATEMENT PENALTYJOURNAL OF TAXATION, 1983, 58 (04): : 218 - 219不详
- [8] IRS SHELTER NOTICE IGNORES UNDERSTATEMENT PENALTYJOURNAL OF TAXATION, 1983, 59 (02): : 115 - 115不详
- [9] NOL DOES NOT BAR PREPARER PENALTY ON EARLIER RETURNJOURNAL OF TAXATION, 1982, 56 (05): : 315 - 316不详
- [10] IRS updates Rev. Proc. on adequate disclosure to limit understatement and preparer penaltiesJOURNAL OF TAXATION, 2003, 99 (06): : 324 - 324不详