Part I – General Provisions

Part I – General Provisions

General Provisions

Pathway

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

Details

  • Reference: Part I
  • Legend: General Provisions
  • USCode Year: 2013

Provision Content

Amendments

1996—Pub. L. 104–188, title I, §1704(t)(19), Aug. 20, 1996, 110 Stat. 1888, struck out item 6662 Applicable rules.

1989—Pub. L. 101–239, title VII, §§7721(c)(13), (14), 7742(b), Dec. 19, 1989, 103 Stat. 2400, 2405, added part heading, substituted Failure to pay stamp tax for Additions to tax for negligence and fraud in item 6653, substituted of taxes for of taxes or over-statement of deposits in item 6656, and struck out items 6659 Addition to tax in the case of valuation overstatements for purposes of the income tax, 6659A Addition to tax in case of overstatements of pension liabilities, 6660 Addition to tax in the case of valuation understatement for purposes of estate or gift taxes, and 6661 Substantial understatement of liability.

1986—Pub. L. 99–514, title XI, §1138(b), title XV, §1503(d)(2), Oct. 22, 1986, 100 Stat. 2486, 2743, substituted Additions to tax for negligence and fraud for Failure to pay tax in item 6653 and added item 6659A.

1984—Pub. L. 98–369, div. A, title I, §155(c)(2)(B), July 18, 1984, 98 Stat. 695, added item 6660.

1982—Pub. L. 97–248, title III, §323(b), Sept. 3, 1982, 96 Stat. 615, added item 6661 and redesignated former item 6660 as 6662. See Codification note set out under section 6662 of this title.

1981—Pub. L. 97–34, title VII, §§722(a)(2), 724(b)(2), Aug. 13, 1981, 95 Stat. 342, 345, inserted or overstatement of deposits in item 6656, added item 6659, and redesignated item 6659 as 6660.

1980—Pub. L. 96–589, §6(e)(2), Dec. 24, 1980, 94 Stat. 3408, added item 6658.

1979—Pub. L. 96–167, §6(b), Dec. 29, 1979, 93 Stat. 1276, struck out item 6658 Addition to tax in case of jeopardy.

1974—Pub. L. 93–406, title II, §1031(b)(1)(B)(ii), Sept. 2, 1974, 88 Stat. 946, inserted , registration statements, etc. in item 6652.

1969—Pub. L. 91–172, title IX, §943(c)(5), 83 Stat. 729, inserted or pay tax in item 6651.

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.

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