United States Code · Part
Part I — General Provisions
26 U.S.C. pt. ptI
- § 6671 Rules For Application Of Assessable Penalties
- § 6672 Failure To Collect And Pay Over Tax, Or Attempt To Evade Or Defeat Tax
- § 6673 Sanctions And Costs Awarded By Courts
- § 6674 Fraudulent Statement Or Failure To Furnish Statement To Employee
- § 6675 Excessive Claims With Respect To The Use Of Certain Fuels
- § 6676 Erroneous Claim For Refund Or Credit
- § 6677 Failure To File Information With Respect To Certain Foreign Trusts
- § 6678 Repealed. Pub. L. 99–514, Title Xv, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
- § 6679 Failure To File Returns, Etc., With Respect To Foreign Corporations Or Foreign Partnerships
- § 6680 Repealed. Pub. L. 94–455, Title Xix, § 1904(b)(10)(a)(vi)(i), Oct. 4, 1976, 90 Stat. 1817]
- § 6681 Repealed. Pub. L. 94–455, Title Xix, § 1904(b)(10)(d)(i), Oct. 4, 1976, 90 Stat. 1817]
- § 6682 False Information With Respect To Withholding
- § 6683 Repealed. Pub. L. 109–135, Title Iv, § 403(n)(3)(a), Dec. 21, 2005, 119 Stat. 2626]
- § 6684 Assessable Penalties With Respect To Liability For Tax Under Chapter 42
- § 6685 Assessable Penalty With Respect To Public Inspection Requirements For Certain Tax-exempt Organizations
- § 6686 Failure To File Returns Or Supply Information By Disc Or Former Fsc
- § 6687 Repealed. Pub. L. 101–239, Title Vii, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- § 6688 Assessable Penalties With Respect To Information Required To Be Furnished Under Section 7654
- § 6689 Failure To File Notice Of Redetermination Of Foreign Tax
- § 6690 Fraudulent Statement Or Failure To Furnish Statement To Plan Participant
- § 6691 Reserved]
- § 6692 Failure To File Actuarial Report
- § 6693 Failure To Provide Reports On Certain Tax-favored Accounts Or Annuities; Penalties Relating To Designated Nondeductible Contributions
- § 6694 Understatement Of Taxpayer’s Liability By Tax Return Preparer
- § 6695 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
- § 6696 Rules Applicable With Respect To Sections 6694, 6695, 6695a, And 6695b
- § 6697 Repealed. Pub. L. 111–325, Title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
- § 6698 Failure To File Partnership Return
- § 6699 Failure To File S Corporation Return
- § 6700 Promoting Abusive Tax Shelters, Etc.
- § 6701 Penalties For Aiding And Abetting Understatement Of Tax Liability
- § 6702 Frivolous Tax Submissions
- § 6703 Rules Applicable To Penalties Under Sections 6700, 6701, And 6702
- § 6704 Failure To Keep Records Necessary To Meet Reporting Requirements Under Section 6047(d)
- § 6705 Failure By Broker To Provide Notice To Payors
- § 6706 Original Issue Discount Information Requirements
- § 6707 Failure To Furnish Information Regarding Reportable Transactions
- § 6708 Failure To Maintain Lists Of Advisees With Respect To Reportable Transactions
- § 6709 Penalties With Respect To Mortgage Credit Certificates
- § 6710 Failure To Disclose That Contributions Are Nondeductible
- § 6711 Failure By Tax-exempt Organization To Disclose That Certain Information Or Service Available From Federal Government
- § 6712 Failure To Disclose Treaty-based Return Positions
- § 6713 Disclosure Or Use Of Information By Preparers Of Returns
- § 6714 Failure To Meet Disclosure Requirements Applicable To Quid Pro Quo Contributions
- § 6715 Dyed Fuel Sold For Use Or Used In Taxable Use, Etc.
- § 6716 Repealed. Pub. L. 111–312, Title Iii, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- § 6717 Refusal Of Entry
- § 6718 Failure To Display Tax Registration On Vessels
- § 6719 Failure To Register Or Reregister
- § 6720 Fraudulent Acknowledgments With Respect To Donations Of Motor Vehicles, Boats, And Airplanes
- § 6695A Substantial And Gross Valuation Misstatements Attributable To Incorrect Appraisals
- § 6695B Penalty For Substantial Misstatements On Certification Provided By Supplier
- § 6698A Repealed. Pub. L. 96–223, Title Iv, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- § 6707A Penalty For Failure To Include Reportable Transaction Information With Return
- § 6715A Tampering With Or Failing To Maintain Security Requirements For Mechanical Dye Injection Systems
- § 6720A Penalty With Respect To Certain Adulterated Fuels
- § 6720B Fraudulent Identification Of Exempt Use Property
- § 6720C Penalty For Failure To Notify Health Plan Of Cessation Of Eligibility For Continuation Coverage Premium Assistance