Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - PROCEDURE AND ADMINISTRATIONChapter 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter B - ASSESSABLE PENALTIES
Part I - GENERAL PROVISIONS
Section 6697 - Repealed

26 U.S.C. § 6697

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Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
Section 6697 - Repealed

26 U.S.C. § 6697

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.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal 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.