Prior Provisions
A prior
section 5684, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. See
section 5687 of this title and criminal and civil penalties of subtitle F of this title.
Amendments
1989—Subsec. (b). Pub. L. 101–239 substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text. 1984—Subsec. (b). Pub. L. 98–369, § 714(h)(1), substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”. Pub. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (b)”. 1981—Subsec. (b). Pub. L. 97–34, § 724(b)(4)(A), redesignated subsec. (c) as (b). Former subsec. (b), which related to penalties for failure to make deposit of taxes, was struck out. Subsec. (c). Pub. L. 97–34, § 724(b)(4), redesignated subsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b). Pub. L. 97–34, § 722(a)(3), substituted “6660” for “6659” in heading and text. Subsec. (d). Pub. L. 97–34, § 724(b)(4), redesignated subsec. (d) as (c). 1969—Subsec. (d)(2). Pub. L. 91–172 inserted “or pay tax” after “tax return”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1989 AmendmentAmendment by Pub. L. 101–239 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see
section 7721(d) of Pub. L. 101–239, set out as a note under
section 461 of this title.
Effective Date
of 1984 AmendmentAmendment by
section 714(h)(1) of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see
section 715 of Pub. L. 98–369, set out as a note under
section 31 of this title. Amendment by
section 722(a)(5) of Pub. L. 98–369 effective as if included in the provisions of the Technical Corrections Act of 1984, Pub. L. 97–448, to which such amendment relates, see
section 722(a)(6) of Pub. L. 98–369, set out as a note under
section 172 of this title.
Effective Date
of 1981 Amendment Pub. L. 97–34, title VII, § 722(a)(4), Aug. 13, 1981, 95 Stat. 342, provided that: “The
Amendments
made by this subsection [enacting
section 6659 of this title and amending this section and
section 5761 of this title] shall apply to returns filed after December 31, 1981.” Amendment by
section 724(b)(4) of Pub. L. 97–34 applicable to returns filed after Aug. 13, 1981, see
section 724(c) of Pub. L. 97–34, set out as a note under
section 6656 of this title.
Effective Date
of 1969 AmendmentAmendment by Pub. L. 91–172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see
section 943(d) of Pub. L. 91–172, set out as a note under
section 6651 of this title.
