Title 26, Chapter 68
Internal Revenue Code — 66 active sections, 11 inactive
Sections in this chapter
- § 6651Failure to file tax return or to pay tax
- § 6652Failure to file certain information returns, registration statements, etc.
- § 6653Failure to pay stamp tax
- § 6654Failure by individual to pay estimated income tax
- § 6655Failure by corporation to pay estimated income tax
- § 6656Failure to make deposit of taxes
- § 6657Bad checks
- § 6658Coordination with title 11
- § 6661Repealed. Pub. L. 101–239, title VII, § 7721(c)(2) , Dec. 19, 1989 , 103 Stat. 2399 ]Repealed
- § 6662Imposition of accuracy-related penalty on underpayments
- § 6662AImposition of accuracy-related penalty on understatements with respect to reportable transactions
- § 6663Imposition of fraud penalty
- § 6664Definitions and special rules
- § 6665Applicable rules
- § 6671Rules for application of assessable penalties
- § 6672Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6673Sanctions and costs awarded by courts
- § 6674Fraudulent statement or failure to furnish statement to employee
- § 6675Excessive claims with respect to the use of certain fuels
- § 6676Erroneous claim for refund or credit
- § 6677Failure to file information with respect to certain foreign trusts
- § 6678Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]Repealed
- § 6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- § 6680Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]Repealed
- § 6681Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]Repealed
- § 6682False information with respect to withholding
- § 6683Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]Repealed
- § 6684Assessable penalties with respect to liability for tax under chapter 42
- § 6685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6686Failure to file returns or supply information by DISC or former FSC
- § 6687Repealed. Pub. L. 101–239, title VII, § 7711(b)(1) , Dec. 19, 1989 , 103 Stat. 2393 ]Repealed
- § 6688Assessable penalties with respect to information required to be furnished under section 7654
- § 6689Failure to file notice of redetermination of foreign tax
- § 6690Fraudulent statement or failure to furnish statement to plan participant
- § 6691Reserved]Reserved
- § 6692Failure to file actuarial report
- § 6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- § 6694Understatement of taxpayer’s liability by tax return preparer
- § 6695Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals
- § 6696Rules applicable with respect to sections 6694, 6695, and 6695A
- § 6697Repealed. Pub. L. 111–325, title V, § 501(a) , Dec. 22, 2010 , 124 Stat. 3554 ]Repealed
- § 6698Failure to file partnership return
- § 6698ARepealed. Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ]Repealed
- § 6699Failure to file S corporation return
- § 6700Promoting abusive tax shelters, etc.
- § 6701Penalties for aiding and abetting understatement of tax liability
- § 6702Frivolous tax submissions
- § 6703Rules applicable to penalties under sections 6700, 6701, and 6702
- § 6704Failure to keep records necessary to meet reporting requirements under section 6047(d)
- § 6705Failure by broker to provide notice to payors
- § 6706Original issue discount information requirements
- § 6707Failure to furnish information regarding reportable transactions
- § 6707APenalty for failure to include reportable transaction information with return
- § 6708Failure to maintain lists of advisees with respect to reportable transactions
- § 6709Penalties with respect to mortgage credit certificates
- § 6710Failure to disclose that contributions are nondeductible
- § 6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- § 6712Failure to disclose treaty-based return positions
- § 6713Disclosure or use of information by preparers of returns
- § 6714Failure to meet disclosure requirements applicable to quid pro quo contributions
- § 6715Dyed fuel sold for use or used in taxable use, etc.
- § 6715ATampering with or failing to maintain security requirements for mechanical dye injection systems
- § 6716Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]Repealed
- § 6717Refusal of entry
- § 6718Failure to display tax registration on vessels
- § 6719Failure to register or reregister
- § 6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- § 6720APenalty with respect to certain adulterated fuels
- § 6720BFraudulent identification of exempt use property
- § 6720CRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(7)(B) , Mar. 23, 2018 , 132 Stat. 1212 ]Repealed
- § 6721Failure to file correct information returns
- § 6722Failure to furnish correct payee statements
- § 6723Failure to comply with other information reporting requirements
- § 6724Waiver; definitions and special rules
- § 6725Failure to report information under section 4101
- § 6751Procedural requirements
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