Pub. L. 99–514, title XI, § 1138(a)100 Stat. 2486Section 6659A, added , , , related to additions to tax in case of overstatements of pension liabilities.
Pub. L. 98–369, div. A, title I, § 155(c)(2)(A)98 Stat. 694Pub. L. 99–514, title XVIII100 Stat. 2833Section 6660, added , , ; amended , §§ 1811(d), 1899A(57), , , 2961, related to additions to tax in case of valuation understatements for purposes of estate or gift taxes.
section 6662 of this titleA prior section 6660 was renumbered .
Pub. L. 97–248, title III, § 323(a)96 Stat. 613Pub. L. 97–354, § 5(a)(42)96 Stat. 1697Pub. L. 98–369, div. A, title VII, § 714(h)(3)98 Stat. 962Pub. L. 99–509, title VIII, § 8002(a)100 Stat. 1951Pub. L. 99–514, title XV, § 1504(a)100 Stat. 2743Section 6661, added , , ; amended , , ; , , ; , (c), , ; , , , related to substantial understatements of liability.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 7721(d) of Pub. L. 101–239section 461 of this titleRepeal applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date of 1989 Amendment note under .