TITLE 26 - US CODE - PART II - ACCURACY-RELATED AND FRAUD PENALTIES
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TITLE 26 - US CODE - PART II - ACCURACY-RELATED AND FRAUD PENALTIES
26 USC 6662 - Imposition of accuracy-related penalty on underpayments
26 USC 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
26 USC 6663 - Imposition of fraud penalty
26 USC 6664 - Definitions and special rules
‹ 6659 to 6661. Repealed. Pub. L. 101239, title VII, 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
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26 USC 6662 - Imposition of accuracy-related penalty on underpayments ›
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