Public Law 119-99 (06/12/2026)

Part II Accuracy-Related and Fraud Penalties

Browse 0 units and 4 sections in Part II Accuracy-Related and Fraud Penalties of Title 26.

Sections in Part II

§ 6662 Imposition of accuracy-related penalty on underpayments § 6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions § 6663 Imposition of fraud penalty § 6664 Definitions and special rules