Public Law 119-73 (01/23/2026)

26 U.S.C. § 6678

Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

Pub. L. 87–834, § 19(e)76 Stat. 1058Pub. L. 88–272, title II78 Stat. 37Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 96–167, § 7(b)(2)93 Stat. 1277Pub. L. 97–34, title VII, § 723(a)(2)95 Stat. 343Pub. L. 97–248, title III96 Stat. 595Pub. L. 97–448, title II, § 201(i)(3)96 Stat. 2395Pub. L. 98–67, title I, § 105(b)(2)97 Stat. 381Pub. L. 98–369, div. A, title I98 Stat. 685Pub. L. 99–514, title XVIII, § 1811(c)(1)100 Stat. 2833Section, added , , ; amended , §§ 204(c)(2), 221(b)(3), , , 75; , , ; , , ; , (b)(2), , , 344; , §§ 309(b)(3), 311(a)(2), 312(b), 314(b), 315(c), , , 600, 602, 605, 607; , , ; , , ; , §§ 145(b)(3), 146(b)(3), 148(b)(3), 149(b)(2), (3), 155(b)(2)(B), title VII, § 714(f), (q)(3), , , 686, 689, 690, 693, 961, 966; , , , related to penalties for failure to furnish certain statements.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1501(e) of Pub. L. 99–514section 6721 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 note under .