United States Code
» TITLE 26—INTERNAL REVENUE CODE
» Subtitle F—Procedure and Administration
» CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
» Subchapter A—Additions to the Tax and Additional Amounts
» PART II—ACCURACY-RELATED AND FRAUD PENALTIES

Notes

Sec.

6662.

Imposition of accuracy-related penalty on underpayments.

6662A.

Imposition of accuracy-related penalty on understatements with respect to reportable transactions.

6663.

Imposition of fraud penalty.

6664.

Definitions and special rules.

Amendments

2004—Pub. L. 108–357, title VIII, § 812(e)(2), Oct. 22, 2004, 118 Stat. 1580, added items 6662 and 6662A and struck out former item 6662 “Imposition of accuracy-related penalty”.

1989—Pub. L. 101–239, title VII, § 7721(a), Dec. 19, 1989, 103 Stat. 2395, added part heading and analysis of sections.

This code is current as of
August 22, 2007