- 44 - To take account of the foregoing, and respondent’s concessions, see supra note 2. Decision will be entered under Rule 155. 13(...continued) determination in the notice of deficiency as to substantial understatement of income tax. See sec. 1.6662-2(c), Income Tax Regs.Page: Previous 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44
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