Title 26
1,899 sections in this title — page 14 of 19.
§ 643
Definitions applicable to subparts A, B, C, and D
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart A— - General Rules for Taxation of Estates and Trusts
§ 6430
Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6432
Continuation coverage premium assistance
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6433
Saver’s Match
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6434
Trump accounts contribution pilot program
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6435
Dyed fuel
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 644
Taxable year of trusts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart A— - General Rules for Taxation of Estates and Trusts
§ 645
Certain revocable trusts treated as part of estate
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart A— - General Rules for Taxation of Estates and Trusts
§ 646
Tax treatment of electing Alaska Native Settlement Trusts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart A— - General Rules for Taxation of Estates and Trusts
§ 65
Ordinary loss defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6501
Limitations on assessment and collection
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter A— - Limitations on Assessment and Collection
§ 6502
Collection after assessment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter A— - Limitations on Assessment and Collection
§ 6503
Suspension of running of period of limitation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter A— - Limitations on Assessment and Collection
§ 6504
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter A— - Limitations on Assessment and Collection
§ 651
Deduction for trusts distributing current income only
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart B— - Trusts Which Distribute Current Income Only
§ 6511
Limitations on credit or refund
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter B— - Limitations on Credit or Refund
§ 6512
Limitations in case of petition to Tax Court
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter B— - Limitations on Credit or Refund
§ 6513
Time return deemed filed and tax considered paid
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter B— - Limitations on Credit or Refund
§ 6514
Credits or refunds after period of limitation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter B— - Limitations on Credit or Refund
§ 6515
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter B— - Limitations on Credit or Refund
§ 652
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart B— - Trusts Which Distribute Current Income Only
§ 6521
Mitigation of effect of limitation in case of related taxes under different chapters
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter C— - Mitigation of Effect of Period of Limitations
§ 6531
Periods of limitation on criminal prosecutions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter D— - Periods of Limitation in Judicial Proceedings
§ 6532
Periods of limitation on suits
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter D— - Periods of Limitation in Judicial Proceedings
§ 6533
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter D— - Periods of Limitation in Judicial Proceedings
§ 66
Treatment of community income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6601
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter A— - Interest on Underpayments
§ 6602
Interest on erroneous refund recoverable by suit
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter A— - Interest on Underpayments
§ 6603
Deposits made to suspend running of interest on potential underpayments, etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter A— - Interest on Underpayments
§ 661
Deduction for estates and trusts accumulating income or distributing corpus
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart C— - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
§ 6611
Interest on overpayments
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter B— - Interest on Overpayments
§ 6612
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter B— - Interest on Overpayments
§ 662
Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart C— - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
§ 6621
Determination of rate of interest
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter C— - Determination of Interest Rate; Compounding of Interest
§ 6622
Interest compounded daily
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter C— - Determination of Interest Rate; Compounding of Interest
§ 663
Special rules applicable to sections 661 and 662
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart C— - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
§ 6631
Notice requirements
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 67— - INTEREST › Subchapter Subchapter D— - Notice Requirements
§ 664
Charitable remainder trusts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart C— - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
§ 665
Definitions applicable to subpart D
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart D— - Treatment of Excess Distributions by Trusts
§ 6651
Failure to file tax return or to pay tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6652
Failure to file certain information returns, registration statements, etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6653
Failure to pay stamp tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6654
Failure by individual to pay estimated income tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6655
Failure by corporation to pay estimated income tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6656
Failure to make deposit of taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6657
Bad checks
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6658
Coordination with title 11
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 6659
Improper claim for Trump account contribution pilot program credit
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART I— - GENERAL PROVISIONS
§ 666
Accumulation distribution allocated to preceding years
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart D— - Treatment of Excess Distributions by Trusts
§ 6662
Imposition of accuracy-related penalty on underpayments
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART II— - ACCURACY-RELATED AND FRAUD PENALTIES
§ 6662A
Imposition of accuracy-related penalty on understatements with respect to reportable transactions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART II— - ACCURACY-RELATED AND FRAUD PENALTIES
§ 6663
Imposition of fraud penalty
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART II— - ACCURACY-RELATED AND FRAUD PENALTIES
§ 6664
Definitions and special rules
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART II— - ACCURACY-RELATED AND FRAUD PENALTIES
§ 6665
Applicable rules
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— - Additions to the Tax and Additional Amounts › Part PART III— - APPLICABLE RULES
§ 667
Treatment of amounts deemed distributed by trust in preceding years
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart D— - Treatment of Excess Distributions by Trusts
§ 6671
Rules for application of assessable penalties
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6672
Failure to collect and pay over tax, or attempt to evade or defeat tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6673
Sanctions and costs awarded by courts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6674
Fraudulent statement or failure to furnish statement to employee
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6675
Excessive claims with respect to the use of certain fuels
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6676
Erroneous claim for refund or credit
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6677
Failure to file information with respect to certain foreign trusts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6679
Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 668
Interest charge on accumulation distributions from foreign trusts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart D— - Treatment of Excess Distributions by Trusts
§ 6682
False information with respect to withholding
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6684
Assessable penalties with respect to liability for tax under chapter 42
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6685
Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6686
Failure to file returns or supply information by DISC or former FSC
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6688
Assessable penalties with respect to information required to be furnished under section 7654
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6689
Failure to file notice of redetermination of foreign tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6690
Fraudulent statement or failure to furnish statement to plan participant
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6692
Failure to file actuarial report
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6693
Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6694
Understatement of taxpayer’s liability by tax return preparer
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6695
Other assessable penalties with respect to the preparation of tax returns for other persons
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6695A
Substantial and gross valuation misstatements attributable to incorrect appraisals
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6695B
Penalty for substantial misstatements on certification provided by supplier
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6696
Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6698
Failure to file partnership return
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6699
Failure to file S corporation return
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 67
2-percent floor on miscellaneous itemized deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6700
Promoting abusive tax shelters, etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6701
Penalties for aiding and abetting understatement of tax liability
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6702
Frivolous tax submissions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6703
Rules applicable to penalties under sections 6700, 6701, and 6702
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6704
Failure to keep records necessary to meet reporting requirements under section 6047(d)
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6705
Failure by broker to provide notice to payors
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6706
Original issue discount information requirements
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6707
Failure to furnish information regarding reportable transactions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6707A
Penalty for failure to include reportable transaction information with return
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6708
Failure to maintain lists of advisees with respect to reportable transactions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6709
Penalties with respect to mortgage credit certificates
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 671
Trust income, deductions, and credits attributable to grantors and others as substantial owners
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners
§ 6710
Failure to disclose that contributions are nondeductible
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6711
Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6712
Failure to disclose treaty-based return positions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6713
Disclosure or use of information by preparers of returns
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6714
Failure to meet disclosure requirements applicable to quid pro quo contributions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6715
Dyed fuel sold for use or used in taxable use, etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS
§ 6715A
Tampering with or failing to maintain security requirements for mechanical dye injection systems
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS