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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES · PART I— GENERAL PROVISIONS · § 6659A to 6661

§ 6659A to 6661. Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]

257 words·~1 min read·/usc/title-26/section-6659a-to-6661

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Pub. L. 101–239, title VII, § 7721(c)(2) , Dec. 19, 1989 , 103 Stat. 2399 ] Section 6659A, added Pub. L. 99–514, title XI, § 1138(a) , Oct. 22, 1986 , 100 Stat. 2486 , related to additions to tax in case of overstatements of pension liabilities. Section 6660, added Pub. L. 98–369, div. A, title I, § 155(c)(2)(A) , July 18, 1984 , 98 Stat. 694 ; amended Pub. L. 99–514, title XVIII , §§ 1811(d), 1899A(57), Oct. 22, 1986 , 100 Stat. 2833 , 2961, related to additions to tax in case of valuation understatements for purposes of estate or gift taxes.
A prior section 6660 was renumbered section 6662 of this title . Section 6661, added Pub. L. 97–248, title III, § 323(a) , Sept. 3, 1982 , 96 Stat. 613 ; amended Pub. L. 97–354, § 5(a)(42) , Oct. 19, 1982 , 96 Stat. 1697 ; Pub. L. 98–369, div. A, title VII, § 714(h)(3) , July 18, 1984 , 98 Stat. 962 ; Pub. L. 99–509, title VIII, § 8002(a) , (c), Oct. 21, 1986 , 100 Stat. 1951 ; Pub. L. 99–514, title XV, § 1504(a) , Oct. 22, 1986 , 100 Stat. 2743 , related to substantial understatements of liability.
Connections15 off-index
15 references not yet in our index
  • Pub. L. 101-239
  • 103 Stat. 2399
  • Pub. L. 99-514
  • 100 Stat. 2486
  • Pub. L. 98-369
  • 98 Stat. 694
  • 100 Stat. 2833
  • Pub. L. 97-248
  • 96 Stat. 613
  • Pub. L. 97-354
  • 96 Stat. 1697
  • 98 Stat. 962
  • Pub. L. 99-509
  • 100 Stat. 1951
  • 100 Stat. 2743
Citation graph
cites case law
§ 6659A to 6661
Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
Pub. L.Pub. L. 101-239
Stat.103 Stat. 2399
Pub. L.Pub. L. 99-514
Stat.100 Stat. 2486
Pub. L.Pub. L. 98-369
Cites 15 · showing 5Cited by 0 across 0 sources
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