
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6676]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
[Sec. 6676. Repealed. Pub. L. 101-239, title VII, 
        Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
        
    Section, added Pub. L. 87-397, Sec. 1(b), Oct. 5, 1961, 75 Stat. 
828; amended Pub. L. 91-172, title I, Sec. 101(j)(52), Dec. 30, 1969, 83 
Stat. 531; Pub. L. 93-406, title II, Sec. 1016(a)(20), Sept. 2, 1974, 88 
Stat. 931; Pub. L. 97-248, title III, Sec. 316(a), Sept. 3, 1982, 96 
Stat. 607; Pub. L. 98-67, title I, Sec. 105(a), Aug. 5, 1983, 97 Stat. 
380; Pub. L. 98-369, div. A, title IV, Sec. 422(c), July 18, 1984, 98 
Stat. 798; Pub. L. 99-514, title XV, Secs. 1501(b), 1523(b)(3), 1524(b), 
Oct. 22, 1986, 100 Stat. 2736, 2748, 2749; Pub. L. 100-647, title I, 
Sec. 1015(g), Nov. 10, 1988, 102 Stat. 3570, related to failure to 
supply identifying numbers.


                        Effective Date of Repeal

    Repeal applicable to returns and statements the due date for which 
(determined without regard to extensions) is after Dec. 31, 1989, see 
section 7711(c) of Pub. L. 101-239, set out as an Effective Date of 1989 
Amendment note under section 6721 of this title.
