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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.6662-5T—Substantial and gross valuation misstatements under chapter 1 (temporary).
1.6662-5T—Substantial and gross valuation misstatements under chapter 1 (temporary).