US Code

Public Law 119-83 (04/13/2026)

Part I General Provisions

Browse 0 units and 58 sections in Part I General Provisions of Title 26.

Sections in Part I

§ 6671 Rules for application of assessable penalties § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax § 6673 Sanctions and costs awarded by courts § 6674 Fraudulent statement or failure to furnish statement to employee § 6675 Excessive claims with respect to the use of certain fuels § 6676 Erroneous claim for refund or credit § 6677 Failure to file information with respect to certain foreign trusts § 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740] § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships § 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817] § 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817] § 6682 False information with respect to withholding § 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626] § 6684 Assessable penalties with respect to liability for tax under chapter 42 § 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations § 6686 Failure to file returns or supply information by DISC or former FSC § 6687 Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393] § 6688 Assessable penalties with respect to information required to be furnished under section 7654 § 6689 Failure to file notice of redetermination of foreign tax § 6690 Fraudulent statement or failure to furnish statement to plan participant § 6691 Reserved] § 6692 Failure to file actuarial report § 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions § 6694 Understatement of taxpayer’s liability by tax return preparer § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons § 6695B Penalty for substantial misstatements on certification provided by supplier § 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B § 6697 Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554] § 6698 Failure to file partnership return § 6698A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299] § 6699 Failure to file S corporation return § 6700 Promoting abusive tax shelters, etc. § 6701 Penalties for aiding and abetting understatement of tax liability § 6702 Frivolous tax submissions § 6703 Rules applicable to penalties under sections 6700, 6701, and 6702 § 6704 Failure to keep records necessary to meet reporting requirements under section 6047(d) § 6705 Failure by broker to provide notice to payors § 6706 Original issue discount information requirements § 6707 Failure to furnish information regarding reportable transactions § 6707A Penalty for failure to include reportable transaction information with return § 6708 Failure to maintain lists of advisees with respect to reportable transactions § 6709 Penalties with respect to mortgage credit certificates § 6710 Failure to disclose that contributions are nondeductible § 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government § 6712 Failure to disclose treaty-based return positions § 6713 Disclosure or use of information by preparers of returns § 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions § 6715 Dyed fuel sold for use or used in taxable use, etc. § 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems § 6716 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] § 6717 Refusal of entry § 6718 Failure to display tax registration on vessels § 6719 Failure to register or reregister § 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes § 6720A Penalty with respect to certain adulterated fuels § 6720B Fraudulent identification of exempt use property § 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance