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Subchapter A⁠—Additions to the Tax and Additional Amounts — Front Matter

Chap.Sec.
I.General provisions.
II.Accuracy-related and fraud penalties.
III.Applicable rules.

Miscellaneous

1989⁠—Pub. L. 101–239, title VII, § 7721(c)(13), Dec. 19, 1989, 103 Stat. 2400, added part analysis consisting of parts I to III.