§6663. Imposition of fraud penalty — Inbound Citations

Citations to 26 U.S.C. § 6663 as a whole

• 26 U.S.C. § 6664(c)(1)

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  (1) No penalty shall be imposed under section 6662 or 6663 with respect to any portion of an underpayment if it is shown that there was a reasonable cause for such portion and that the taxpayer acted in good faith with respect to such portion.