TourAxiom/US Federal/Statutes/Title 26/§ 6654/(b)/(1)AmountOfficial sourceciteThe amount of the underpayment shall be the excess of—(A)#cite · 26 U.S.C. § 6654(b)(1)(A)the required installment, over(B)#the amount (if any) of the installment paid on or before the due date for the installment.Period of underpayment →
