Part II – Accuracy-Related and Fraud Penalties

Accuracy-Related and Fraud Penalties

Pathway

Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part II

Details

• Reference: Part II
• Legend: Accuracy-Related and Fraud Penalties
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6631 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6631, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6432 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6432, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

26-U.S.C.-5689 in the Legal Encyclopedia: Penalties

In this entry about 26-U.S.C.-5689, find legal reference material, bibliographies and premiere content related to penalties in the American Encyclopedia of Law, presenting a comprehensive view of the United States penalties-specific issues, written by authorities in the field.

Part II – Accuracy-Related and Fraud Penalties in the Legal Encyclopedia: Fraud

In this entry about Part II – Accuracy-Related and Fraud Penalties, find legal reference material, bibliographies and premiere content related to fraud in the American Encyclopedia of Law, presenting a comprehensive view of the United States fraud-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle F/Chapter 68/Subchapter A/Part II/Section 6662 – Imposition of Accuracy-Related Penalty On Underpayments
• Title 26/Subtitle F/Chapter 68/Subchapter A/Part II/Section 6662A – Imposition of Accuracy-Related Penalty On Understatements With Respect to Reportable Transactions
• Title 26/Subtitle F/Chapter 68/Subchapter A/Part II/Section 6663 – Imposition of Fraud Penalty
• Title 26/Subtitle F/Chapter 68/Subchapter A/Part II/Section 6664 – Definitions and Special Rules