26 U.S.C. § 6659A to 6661

Pub. L. 99–514, title XI, § 1138(a)Oct. 22, 1986100 Stat. 2486 Section 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)July 18, 198498 Stat. 694 Pub. L. 99–514, title XVIIIOct. 22, 1986100 Stat. 2833 Section 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)Sept. 3, 198296 Stat. 613 Pub. L. 97–354, § 5(a)(42)Oct. 19, 198296 Stat. 1697 Pub. L. 98–369, div. A, title VII, § 714(h)(3)July 18, 198498 Stat. 962 Pub. L. 99–509, title VIII, § 8002(a)Oct. 21, 1986100 Stat. 1951 Pub. L. 99–514, title XV, § 1504(a)Oct. 22, 1986100 Stat. 2743 Section 6661, added , , ; amended , , ; , , ; , (c), , ; , , , related to substantial understatements of liability.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Dec. 31, 1989section 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 .