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PART II⁠—ACCURACY-RELATED AND FRAUD PENALTIES — Front Matter

Chap.Sec.
6662.Imposition of accuracy-related penalty on underpayments.
6662A.Imposition of accuracy-related penalty on understatements with respect to reportable transactions.
6663.Imposition of fraud penalty.
6664.Definitions and special rules.

Editorial Notes

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.