Category: Tax Administration
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26-U.S.C.-6154
26-U.S.C.-6154 [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6154 Details Reference: Section 6154 Legend: [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] USCode Year: 2013 Provision Content Section, acts Aug. 16, 1954, ch. 736,…
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26-U.S.C.-6154
26-U.S.C.-6154 [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6154 Details Reference: Section 6154 Legend: [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] USCode Year: 2013 Provision Content Section, acts Aug. 16, 1954, ch. 736,…
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26-U.S.C.-6663
26-U.S.C.-6663 §6663 – Imposition of Fraud Penalty Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part II > Section 6663 Details Reference: Section 6663 Legend: §6663 – Imposition of Fraud Penalty USCode Year: 2013 Provision Content (a) Imposition of penalty If any part of any underpayment of tax required to be shown on a return is due to fraud, there…
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26-U.S.C.-6227
26-U.S.C.-6227 §6227 – Administrative Adjustment Requests Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6227 Details Reference: Section 6227 Legend: §6227 – Administrative Adjustment Requests USCode Year: 2013 Provision Content (a) General rule A partner may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time which is— (1)…
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26-U.S.C.-6663
26-U.S.C.-6663 §6663 – Imposition of Fraud Penalty Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part II > Section 6663 Details Reference: Section 6663 Legend: §6663 – Imposition of Fraud Penalty USCode Year: 2013 Provision Content (a) Imposition of penalty If any part of any underpayment of tax required to be shown on a return is due to fraud, there…
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26-U.S.C.-6402
26-U.S.C.-6402 §6402 – Authority to Make Credits Or Refunds Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6402 Details Reference: Section 6402 Legend: §6402 – Authority to Make Credits Or Refunds USCode Year: 2013 Provision Content (a) General rule In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount…
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26-U.S.C.-6430
26-U.S.C.-6430 §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter B > Section 6430 Details Reference: Section 6430 Legend: §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate USCode Year: 2013 Provision Content No refunds, credits, or payments shall be…
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26-U.S.C.-6157
26-U.S.C.-6157 §6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6157 Details Reference: Section 6157 Legend: §6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis USCode Year: 2013 Provision Content (a) General rule Every person who for the calendar…
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26-U.S.C.-6303
26-U.S.C.-6303 §6303 – Notice and Demand For Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6303 Details Reference: Section 6303 Legend: §6303 – Notice and Demand For Tax USCode Year: 2013 Provision Content (a) General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days,…
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26-U.S.C.-6430
26-U.S.C.-6430 §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter B > Section 6430 Details Reference: Section 6430 Legend: §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate USCode Year: 2013 Provision Content No refunds, credits, or payments shall be…