26 USC 6681: Repealed. Pub. L. 94-455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
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26 USC 6681: Repealed. Pub. L. 94-455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817 Text contains those laws in effect on April 25, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter B-Assessable PenaltiesPART I-GENERAL PROVISIONS
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[§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 Repealed.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."