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3 results 6659a-6661

Scoped to Title 26

Exact match Title 26 Title 26 / 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 I GENERAL PROVISIONS / Section 6659A to 6661

26 U.S.C. § 6659A to 6661

Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]

Subchapter A Additions to the Tax and Additional Amounts / Part I GENERAL PROVISIONS

Exact citation match for 26 USC § 6659A-6661

Title 26 Title 26 / Section 461

26 U.S.C. § 461

General rule for taxable year of deduction

Part II METHODS OF ACCOUNTING / Subpart C Taxable Year for Which Deductions Taken

General rule for taxable year of deduction

Title 26 Title 26 / Section 5761

26 U.S.C. § 5761

Civil penalties

Chapter 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES / Subchapter G Penalties and Forfeitures

Civil penalties