- 18 - those years exceeds the greater of 10 percent of the tax required to be shown on the return for those years, or $5,000. See sec. 6662(d)(1)(A). To reflect concessions by the parties and the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011