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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter Sec.1
A. Additions to the tax and additional amounts 6651
1 Section numbers editorially supplied.
B. Assessable penalties 6671
C. Procedural requirements 6751
1998—Pub. L. 105–206, title III, § 3306(b), July 22, 1998, 112 Stat. 744, added item for subchapter C.
Chapter Referred to in Other Sections
This chapter is referred to in section 7463 of this title.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Chapter 68— Additions to the Tax, Additional Amounts, and Assessable Penalties," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed September 10, 2024, http://www.originalsources.com/Document.aspx?DocID=D2YJ9RFER2G6SU3.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Chapter 68— Additions to the Tax, Additional Amounts, and Assessable Penalties." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 10 Sep. 2024. http://www.originalsources.com/Document.aspx?DocID=D2YJ9RFER2G6SU3.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Chapter 68— Additions to the Tax, Additional Amounts, and Assessable Penalties' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 10 September 2024, from http://www.originalsources.com/Document.aspx?DocID=D2YJ9RFER2G6SU3.
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