Amendments
1996—[Pub. L. 104–188, title I, § 1704(t)(19)], Aug. 20, 1996, [110 Stat. 1888], struck out item 6662 “Applicable rules”.
1989—[Pub. L. 101–239, title VII], §§ 7721(c)(13), (14), 7742(b), Dec. 19, 1989, [103 Stat. 2400], 2405, added part heading, substituted “Failure to pay stamp tax” for “Additions to tax for negligence and fraud” in item 6653, substituted “of taxes” for “of taxes or over-statement of deposits” in item 6656, and struck out items 6659 “Addition to tax in the case of valuation overstatements for purposes of the income tax”, 6659A “Addition to tax in case of overstatements of pension liabilities”, 6660 “Addition to tax in the case of valuation understatement for purposes of estate or gift taxes”, and 6661 “Substantial understatement of liability”.
1986—[Pub. L. 99–514, title XI, § 1138(b)], title XV, § 1503(d)(2), Oct. 22, 1986, [100 Stat. 2486], 2743, substituted “Additions to tax for negligence and fraud” for “Failure to pay tax” in item 6653 and added item 6659A.
1984—[Pub. L. 98–369, div. A, title I, § 155(c)(2)(B)], July 18, 1984, [98 Stat. 695], added item 6660.
1982—[Pub. L. 97–248, title III, § 323(b)], Sept. 3, 1982, [96 Stat. 615], added item 6661 and redesignated former item 6660 as 6662. See Codification note set out under [section 6662 of this title].
1981—[Pub. L. 97–34, title VII], §§ 722(a)(2), 724(b)(2), Aug. 13, 1981, [95 Stat. 342], 345, inserted “or overstatement of deposits” in item 6656, added item 6659, and redesignated item 6659 as 6660.
1980—[Pub. L. 96–589, § 6(e)(2)], Dec. 24, 1980, [94 Stat. 3408], added item 6658.
1979—[Pub. L. 96–167, § 6(b)], Dec. 29, 1979, [93 Stat. 1276], struck out item 6658 “Addition to tax in case of jeopardy”.
1974—[Pub. L. 93–406, title II, § 1031(b)(1)(B)(ii)], Sept. 2, 1974, [88 Stat. 946], inserted “, registration statements, etc.” in item 6652.
1969—[Pub. L. 91–172, title IX, § 943(c)(5)], [83 Stat. 729], inserted “or pay tax” in item 6651.
