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Title 26 Title 26 / 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Repealed.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

Repealed.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

Title 26 Title 26 / Section 6663

26 U.S.C. § 6663

Imposition of fraud penalty

Subchapter A Additions to the Tax and Additional Amounts / Part II ACCURACY-RELATED AND FRAUD PENALTIES

Imposition of fraud penalty

Title 26 Title 26 / Section 1

26 U.S.C. § 1

Tax imposed

Subchapter A Determination of Tax Liability / Part I TAX ON INDIVIDUALS

Tax imposed

Title 26 Title 26 / Section 771 to 777

26 U.S.C. § 771 to 777

Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]

Subchapter K Partners and Partnerships / Part IV REPEALED]

Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]

Title 26 Title 26 / Section 5684

26 U.S.C. § 5684

Penalties relating to the payment and collection of liquor taxes

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS

Penalties relating to the payment and collection of liquor taxes

Title 26 Title 26 / Section 6222

26 U.S.C. § 6222

Partner’s return must be consistent with partnership return

Subchapter C Treatment of Partnerships / Part I IN GENERAL

Partner’s return must be consistent with partnership return

Title 26 Title 26 / Section 6659

26 U.S.C. § 6659

Improper claim for Trump account contribution pilot program credit

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

Improper claim for Trump account contribution pilot program credit

Title 26 Title 26 / Section 6665

26 U.S.C. § 6665

Applicable rules

Subchapter A Additions to the Tax and Additional Amounts / Part III APPLICABLE RULES

Applicable rules

Title 26 Title 26 / Section 101

26 U.S.C. § 101

Certain death benefits

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Certain death benefits

Title 26 Title 26 / Section 45K

26 U.S.C. § 45K

Credit for producing fuel from a nonconventional source

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for producing fuel from a nonconventional source

Title 26 Title 26 / Section 6110

26 U.S.C. § 6110

Public inspection of written determinations

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Public inspection of written determinations

Title 26 Title 26 / Section 6231

26 U.S.C. § 6231

Notice of proceedings and adjustment

Subchapter C Treatment of Partnerships / Part III PROCEDURE

Notice of proceedings and adjustment

Title 26 Title 26 / Section 7702

26 U.S.C. § 7702

Life insurance contract defined

Subtitle F Procedure and Administration / Chapter 79 DEFINITIONS

Life insurance contract defined

Title 26 Title 26 / Section 7801

26 U.S.C. § 7801

Authority of Department of the Treasury

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Authority of Department of the Treasury

Title 26 Title 26 / Section 1274

26 U.S.C. § 1274

Determination of issue price in the case of certain debt instruments issued for property

Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart A Original Issue Discount

Determination of issue price in the case of certain debt instruments issued for property

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

Title 26 Title 26 / Section 6013

26 U.S.C. § 6013

Joint returns of income tax by husband and wife

Part II TAX RETURNS OR STATEMENTS / Subpart B Income Tax Returns

Joint returns of income tax by husband and wife

Title 26 Title 26 / Section 6601

26 U.S.C. § 6601

Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Chapter 67 INTEREST / Subchapter A Interest on Underpayments

Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Title 26 Title 26 / Section 6621

26 U.S.C. § 6621

Determination of rate of interest

Chapter 67 INTEREST / Subchapter C Determination of Interest Rate; Compounding of Interest

Determination of rate of interest