Table of Contents

Subtitle f - Procedure and Administration .

Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties .


Subchapter b - Assessable Penalties .


Part I - General Provisions .


26 USC 6671 - Sec. 6671. Rules for application of assessable penalties

26 USC 6672 - Sec. 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

26 USC 6673 - Sec. 6673. Sanctions and costs awarded by courts

26 USC 6674 - Sec. 6674. Fraudulent statement or failure to furnish statement to employee

26 USC 6675 - Sec. 6675. Excessive claims with respect to the use of certain fuels

26 USC 6676 - (Sec. 6676. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393)

26 USC 6677 - Sec. 6677. Failure to file information with respect to certain foreign trusts

26 USC 6678 - (Sec. 6678. Repealed. Pub. L. 99-514, title XV, Sec. 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740)

26 USC 6679 - Sec. 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

26 USC 6680 - (Sec. 6680. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817)

26 USC 6681 - (Sec. 6681. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817)

26 USC 6682 - Sec. 6682. False information with respect to withholding

26 USC 6683 - Sec. 6683. Failure of foreign corporation to file return of personal holding company tax

26 USC 6684 - Sec. 6684. Assessable penalties with respect to liability for tax under chapter 42

26 USC 6685 - Sec. 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

26 USC 6686 - Sec. 6686. Failure to file returns or supply information by DISC or FSC

26 USC 6687 - (Sec. 6687. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393)

26 USC 6688 - Sec. 6688. Assessable penalties with respect to information required to be furnished under section 7654

26 USC 6689 - Sec. 6689. Failure to file notice of redetermination of foreign tax

26 USC 6690 - Sec. 6690. Fraudulent statement or failure to furnish statement to plan participant

26 USC 6692 - Sec. 6692. Failure to file actuarial report

26 USC 6693 - Sec. 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

26 USC 6694 - Sec. 6694. Understatement of taxpayer's liability by income tax return preparer

26 USC 6695 - Sec. 6695. Other assessable penalties with respect to the preparation of income tax returns for other persons

26 USC 6696 - Sec. 6696. Rules applicable with respect to sections 6694 and 6695

26 USC 6697 - Sec. 6697. Assessable penalties with respect to liability for tax of regulated investment companies

26 USC 6698 - Sec. 6698. Failure to file partnership return

26 USC 6698 - (Sec. 6698A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299)

26 USC 6699 - (Sec. 6699. Repealed. Pub. L. 99-514, title XI, Sec. 1171(b)(7)(A), Oct. 22, 1986, 100 Stat. 2513)

26 USC 6700 - Sec. 6700. Promoting abusive tax shelters, etc.

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