
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6659]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
        Subchapter A--Additions to the Tax and Additional Amounts
 
                       PART I--GENERAL PROVISIONS
 
[Secs. 6659 to 6661. Repealed. Pub. L. 101-239, title VII, 
        Sec. 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
        
    Section 6659, added Pub. L. 97-34, title VII, Sec. 722(a)(1), Aug. 
13, 1981, 95 Stat. 341; amended Pub. L. 97-448, title I, Sec. 107(a)(1), 
(2), Jan. 12, 1983, 96 Stat. 2391; Pub. L. 98-369, div. A, title I, 
Sec. 155(c)(1), title VII, Sec. 721(x)(4), July 18, 1984, 98 Stat. 693, 
971, related to additions to tax in case of valuation overstatements for 
purposes of the income tax.
    A prior section 6659 was renumbered section 6662 of this title.
    Section 6659A, added Pub. L. 99-514, title XI, Sec. 1138(a), Oct. 
22, 1986, 100 Stat. 2486, related to additions to tax in case of 
overstatements of pension liabilities.
    Section 6660, added Pub. L. 98-369, div. A, title I, 
Sec. 155(c)(2)(A), July 18, 1984, 98 Stat. 694; amended Pub. L. 99-514, 
title XVIII, Secs. 1811(d), 1899A(57), Oct. 22, 1986, 100 Stat. 2833, 
2961, related to additions to tax in case of valuation understatements 
for purposes of estate or gift taxes.
    A prior section 6660 was renumbered section 6662 of this title.
    Section 6661, added Pub. L. 97-248, title III, Sec. 323(a), Sept. 3, 
1982, 96 Stat. 613; amended Pub. L. 97-354, Sec. 5(a)(42), Oct. 19, 
1982, 96 Stat. 1697; Pub. L. 98-369, div. A, title VII, Sec. 714(h)(3), 
July 18, 1984, 98 Stat. 962; Pub. L. 99-509, title VIII, Sec. 8002(a), 
(c), Oct. 21, 1986, 100 Stat. 1951; Pub. L. 99-514, title XV, 
Sec. 1504(a), Oct. 22, 1986, 100 Stat. 2743, related to substantial 
understatements of liability.


                        Effective Date of Repeal

    Repeal applicable to returns the due date for which (determined 
without regard to extensions) is after Dec. 31, 1989, see section 
7721(d) of Pub. L. 101-239, set out as an Effective Date of 1989 
Amendment note under section 461 of this title.
