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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES |
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SubChapter A. Additions to the Tax and Additional Amounts |
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Part II. ACCURACY-RELATED AND FRAUD PENALTIES |
| § 6662. Imposition of accuracy-related penalty on underpayments |
| § 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions |
| § 6663. Imposition of fraud penalty |
| § 6664. Definitions and special rules |
Amendments
2004—Pub. L. 108–357, title VIII, § 812(e)(2),
1989—Pub. L. 101–239, title VII, § 7721(a),