26 USC Subtitle F, CHAPTER 68, Subchapter A, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter A-Additions to the Tax and Additional AmountsPART II-ACCURACY-RELATED AND FRAUD PENALTIES

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PART II-ACCURACY-RELATED AND FRAUD PENALTIES

Sec.

6662.

Imposition of accuracy-related penalty.

6663.

Imposition of fraud penalty.

6664.

Definitions and special rules.

Amendments

1989- Pub. L. 101–239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2395 , added part heading and analysis of sections.

Part Referred to in Other Sections

This part is referred to in sections 5761, 6013, 6034A, 6037, 6222, 6241, 6242, 6601, 6672, 7519 of this title.