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26 U.S.C. 6681: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§6681. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817

Section, added Pub. L. 88–563, § 6(a), Sept. 2, 1964, 78 Stat. 845; amended Pub. L. 90–59, § 4(d), July 1, 1967, 81 Stat. 155; Pub. L. 90–73, § 2(d), Aug. 29, 1967, 81 Stat. 176; Pub. L. 92–9, § 3(k)(1)–(3), Apr. 1, 1971, 85 Stat. 22, related to false equalization tax certificates.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(iii), Oct. 4, 1976, 90 Stat. 1817, provided that:

“The amendments made by this subparagraph [repealing this section] shall apply with respect to actions occurring after June 30, 1974.”