Imputed underpayment.

(3) Imputed underpayment. Except as otherwise provided in this paragraph (a)(3), the term imputed underpayment means the amount determined in accordance with section 6225 of the Code, 301.6225-1, and, if applicable, 301.6225-2. In the case of an election under section 6226, the term imputed underpayment means the amount determined in accordance with 301.6226-3(e)(4). In the case of an administrative adjustment request, the term imputed underpayment means the amount determined in accordance with 301.6227-2 or 301.6227-3(c).

Source

26 CFR § 301.6241-1


Scoping language

None
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