TITLE 26 - US CODE - PART I - GENERAL PROVISIONS
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TITLE 26 - US CODE - PART I - GENERAL PROVISIONS
26 USC 6671 - Rules for application of assessable penalties
26 USC 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
26 USC 6673 - Sanctions and costs awarded by courts
26 USC 6674 - Fraudulent statement or failure to furnish statement to employee
26 USC 6675 - Excessive claims with respect to the use of certain fuels
26 USC 6676 - Erroneous claim for refund or credit
26 USC 6677 - Failure to file information with respect to certain foreign trusts
26 USC 6678 - Repealed. Pub. L. 99514, title XV, 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
26 USC 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
26 USC 6680 - Repealed. Pub. L. 94455, title XIX, 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
26 USC 6681 - Repealed. Pub. L. 94455, title XIX, 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
26 USC 6682 - False information with respect to withholding
26 USC 6683 - Repealed. Pub. L. 109135, title IV, 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
26 USC 6684 - Assessable penalties with respect to liability for tax under chapter 42
26 USC 6685 - Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
26 USC 6686 - Failure to file returns or supply information by DISC or former FSC
26 USC 6687 - Repealed. Pub. L. 101239, title VII, 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
26 USC 6688 - Assessable penalties with respect to information required to be furnished under section 7654
26 USC 6689 - Failure to file notice of redetermination of foreign tax
26 USC 6690 - Fraudulent statement or failure to furnish statement to plan participant
26 USC 6691 - Reserved]
26 USC 6692 - Failure to file actuarial report
26 USC 6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
26 USC 6694 - Understatement of taxpayers liability by tax return preparer
26 USC 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
26 USC 6695A - Substantial and gross valuation misstatements attributable to incorrect appraisals
26 USC 6696 - Rules applicable with respect to sections 6694, 6695, and 6695A
26 USC 6697 - Assessable penalties with respect to liability for tax of regulated investment companies
26 USC 6698 - Failure to file partnership return
26 USC 6698A - Repealed. Pub. L. 96223, title IV, 401(a), Apr. 2, 1980, 94 Stat. 299]
26 USC 6699 - Failure to file S corporation return
26 USC 6700 - Promoting abusive tax shelters, etc.
26 USC 6701 - Penalties for aiding and abetting understatement of tax liability
26 USC 6702 - Frivolous tax submissions
26 USC 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702
26 USC 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
26 USC 6705 - Failure by broker to provide notice to payors
26 USC 6706 - Original issue discount information requirements
26 USC 6707 - Failure to furnish information regarding reportable transactions
26 USC 6707A - Penalty for failure to include reportable transaction information with return
26 USC 6708 - Failure to maintain lists of advisees with respect to reportable transactions
26 USC 6709 - Penalties with respect to mortgage credit certificates
26 USC 6710 - Failure to disclose that contributions are nondeductible
26 USC 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
26 USC 6712 - Failure to disclose treaty-based return positions
26 USC 6713 - Disclosure or use of information by preparers of returns
26 USC 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
26 USC 6715 - Dyed fuel sold for use or used in taxable use, etc.
26 USC 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
26 USC 6716 - Failure to file information with respect to certain transfers at death and gifts
26 USC 6717 - Refusal of entry
26 USC 6718 - Failure to display tax registration on vessels
26 USC 6719 - Failure to register or reregister
26 USC 6720 - Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
26 USC 6720A - Penalty with respect to certain adulterated fuels
26 USC 6720B - Fraudulent identification of exempt use property
‹ Subchapter B - Assessable Penalties
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26 USC 6671 - Rules for application of assessable penalties ›
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