26 USC 6697: Repealed. Pub. L. 111-325, title V, ยง501(a), Dec. 22, 2010, 124 Stat. 3554
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 6697: Repealed. Pub. L. 111-325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554 Text contains those laws in effect on January 15, 2013
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

[§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554 ]

Section, added Pub. L. 94–455, title XVI, §1601(b)(1), Oct. 4, 1976, 90 Stat. 1745 ; amended Pub. L. 95–600, title III, §362(b), Nov. 6, 1978, 92 Stat. 2851 ; Pub. L. 99–514, title VI, §667(a), Oct. 22, 1986, 100 Stat. 2305 , related to assessable penalties with respect to liability for tax of regulated investment companies.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 22, 2010, see section 501(c) of Pub. L. 111–325, set out as an Effective Date of 2010 Amendment note under section 860 of this title.