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  • 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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.

Footnote(s):

1 So in original. Does not conform to section catchline.

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(Last updated May 8, 2002)