Pub. L. 85-866, tit. I, sec. 86
DEFINITION OF UNDERPAYMENT.
SEC. 86. DEFINITION OF UNDERPAYMENT.Section 6653 (c) (1) (relating to definition of underpayment) is amended by inserting “on or” after “such return was filed”.
Pub. L. 85-866, tit. I, sec. 86