Public-domain · open source

inconsistent estate basis

Defined in 1 place of the United States Code.

For purposes of this section, the term “inconsistent estate basis” means any portion of an underpayment attributable to the failure to comply with section 1014(f).

Source

2018–present 26 U.S.C. § 6662Internal Revenue Code · Imposition of accuracy-related penalty on underpayments · for purposes of this section