26 USC Subtitle F, CHAPTER 68, Subchapter A, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter A-Additions to the Tax and Additional AmountsPART II-ACCURACY-RELATED AND FRAUD PENALTIES

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PART II-ACCURACY-RELATED AND FRAUD PENALTIES

Sec.

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.

Editorial Notes

Amendments

2004- Pub. L. 108–357, title VIII, §812(e)(2), Oct. 22, 2004, 118 Stat. 1580 , added items 6662 and 6662A and struck out former item 6662 "Imposition of accuracy-related penalty".

1989- Pub. L. 101–239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2395 , added part heading and analysis of sections.