
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: 26USC6678]

 
                     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. 6678. Repealed. Pub. L. 99-514, title XV, Sec. 1501(d)(2), 
        Oct. 22, 1986, 100 Stat. 2740]
        
    Section, added Pub. L. 87-834, Sec. 19(e), Oct. 16, 1962, 76 Stat. 
1058; amended Pub. L. 88-272, title II, Secs. 204(c)(2), 221(b)(3), Feb. 
26, 1964, 78 Stat. 37, 75; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-167, 
Sec. 7(b)(2), Dec. 29, 1979, 93 Stat. 1277; Pub. L. 97-34, title VII, 
Sec. 723(a)(2), (b)(2), Aug. 13, 1981, 95 Stat. 343, 344; Pub. L. 97-
248, title III, Secs. 309(b)(3), 311(a)(2), 312(b), 314(b), 315(c), 
Sept. 3, 1982, 96 Stat. 595, 600, 602, 605, 607; Pub. L. 97-448, title 
II, Sec. 201(i)(3), Jan. 12, 1983, 96 Stat. 2395; Pub. L. 98-67, title 
I, Sec. 105(b)(2), Aug. 5, 1983, 97 Stat. 381; Pub. L. 98-369, div. A, 
title I, Secs. 145(b)(3), 146(b)(3), 148(b)(3), 149(b)(2), (3), 
155(b)(2)(B), title VII, Sec. 714(f), (q)(3), July 18, 1984, 98 Stat. 
685, 686, 689, 690, 693, 961, 966; Pub. L. 99-514, title XVIII, 
Sec. 1811(c)(1), Oct. 22, 1986, 100 Stat. 2833, related to penalties for 
failure to furnish certain statements.


                        Effective Date of Repeal

    Repeal applicable to returns the due date for which (determined 
without regard to extensions) is after Dec. 31, 1986, see section 
1501(e) of Pub. L. 99-514, set out as an Effective Date note under 
section 6721 of this title.
