federal_register: 03-31899

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present.

This data as json

document_number	title	type	abstract	publication_date	pub_year	pub_month	html_url	pdf_url	agency_names	agency_ids	excerpts
03-31899	Establishing Defenses to the Imposition of the Accuracy-Related Penalty	Rule	This document contains final regulations that affect the defenses available to the imposition of the accuracy-related penalty when taxpayers fail to disclose reportable transactions or fail to disclose that they have taken a return position based on the conclusion that a regulation is invalid. The final regulations are intended to promote disclosure of reportable transactions and positions based on the conclusion that a regulation is invalid by narrowing a taxpayer's ability to establish good faith and reasonable cause as a defense. The final regulations also clarify the existing regulations with respect to the facts and circumstances to be considered in determining whether a taxpayer acted with reasonable cause and in good faith.	2003-12-30	2003	12	https://www.federalregister.gov/documents/2003/12/30/03-31899/establishing-defenses-to-the-imposition-of-the-accuracy-related-penalty	https://www.govinfo.gov/content/pkg/FR-2003-12-30/pdf/03-31899.pdf	Treasury Department; Internal Revenue Service	497,254	This document contains final regulations that affect the defenses available to the imposition of the accuracy-related penalty when taxpayers fail to disclose reportable transactions or fail to disclose that they have taken a return position based on...

Links from other tables