-
Sec.
6671. Rules for application of assessable penalties.
-
Sec.
6672. Failure to collect and pay over tax, or attempt to evade or defeat tax.
-
Sec.
6673. Sanctions and costs awarded by courts.
-
Sec.
6674. Fraudulent statement or failure to furnish statement to employee.
-
Sec.
6675. Excessive claims with respect to the use of certain fuels.
-
Sec.
6676. Repealed.
-
Sec.
6677. Failure to file information with respect to certain foreign trusts.
-
Sec.
6678. Repealed.
-
Sec.
6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships.
-
Sec.
6680, 6681. Repealed.
-
Sec.
6682. False information with respect to withholding.
-
Sec.
6683. Failure of foreign corporation to file return of personal holding company tax.
-
Sec.
6684. Repeated liability for tax under chapter 42.1
-
Sec.
6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations.
-
Sec.
6686. Failure to file returns or supply information by DISC or FSC.
-
Sec.
6687. Repealed.
-
Sec.
6688. Assessable penalties with respect to information required to be furnished under section 7654.
-
Sec.
6689. Failure to file notice of redetermination of foreign tax.
-
Sec.
6690. Fraudulent statement or failure to furnish statement to plan participant.
-
Sec.
6691. Reserved.
-
Sec.
6692. Failure to file actuarial report.
-
Sec.
6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions.
-
Sec.
6694. Understatement of taxpayer's liability by income tax return preparer.
-
Sec.
6695. Other assessable penalties with respect to the preparation of income tax returns for other persons.
-
Sec.
6696. Rules applicable with respect to sections 6694 and 6695.
-
Sec.
6697. Assessable penalties with respect to liability for tax of regulated investment companies.
-
Sec.
6698. Failure to file partnership return.
-
Sec.
6698A, 6699. Repealed.
-
Sec.
6700. Promoting abusive tax shelters, etc.
-
Sec.
6701. Penalties for aiding and abetting understatement of tax liability.
-
Sec.
6702. Frivolous income tax return.
-
Sec.
6703. Rules applicable to penalties under sections 6700, 6701, and 6702.
-
Sec.
6704. Failure to keep records necessary to meet reporting requirements under section 6047(d).
-
Sec.
6705. Failure by broker to provide notice to payors.
-
Sec.
6706. Original issue discount information requirements.
-
Sec.
6707. Failure to furnish information regarding tax shelters.
-
Sec.
6708. Failure to maintain lists of investors in potentially abusive tax shelters.
-
Sec.
6709. Penalties with respect to mortgage credit certificates.
-
Sec.
6710. Failure to disclose that contributions are nondeductible.
-
Sec.
6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government.
-
Sec.
6712. Failure to disclose treaty-based return positions.
-
Sec.
6713. Disclosure or use of information by preparers of returns.
-
Sec.
6714. Failure to meet disclosure requirements applicable to quid pro quo contributions.
-
Sec.
6715. Dyed fuel sold for use or used in taxable use, etc.
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