26 USC 6676: Repealed. Pub. L. 101-239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393

26 USC 6676: Repealed. Pub. L. 101-239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 Text contains those laws in effect on January 4, 1995

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

[§6676. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 ]

Section, added Pub. L. 87–397, §1(b), Oct. 5, 1961, 75 Stat. 828 ; amended Pub. L. 91–172, title I, §101(j)(52), Dec. 30, 1969, 83 Stat. 531 ; Pub. L. 93–406, title II, §1016(a)(20), Sept. 2, 1974, 88 Stat. 931 ; Pub. L. 97–248, title III, §316(a), Sept. 3, 1982, 96 Stat. 607 ; Pub. L. 98–67, title I, §105(a), Aug. 5, 1983, 97 Stat. 380 ; Pub. L. 98–369, div. A, title IV, §422(c), July 18, 1984, 98 Stat. 798 ; Pub. L. 99–514, title XV, §§1501(b), 1523(b)(3), 1524(b), Oct. 22, 1986, 100 Stat. 2736 , 2748, 2749; Pub. L. 100–647, title I, §1015(g), Nov. 10, 1988, 102 Stat. 3570 , related to failure to supply identifying numbers.

Effective Date of Repeal

Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 6721 of this title.