
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: 26USC6698A]

 
                     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. 6698A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), 
        Apr. 2, 1980, 94 Stat. 299]
        
    Section, added Pub. L. 94-455, title XX, Sec. 2005(d)(2), Oct. 4, 
1976, 90 Stat. 1878, Sec. 6694; renumbered Sec. 6698 and amended Pub. L. 
95-600, title VII, Sec. 702(r)(1)(A), (B), Nov. 6, 1978, 92 Stat. 2938; 
renumbered Sec. 6698A, Pub. L. 96-222, title I, Sec. 107(a)(2)(D), Apr. 
1, 1980, 94 Stat. 223, related to failure of an executor to file 
information with respect to carryover basis property. Repeal was 
achieved by repealing section 2005(d)(2) of Pub. L. 94-455 and section 
702(r)(1)(A), (B) of Pub. L. 95-600 and the amendments made by those 
sections.


            Effective Date of Repeal and Revival of Prior Law

    Repeal applicable in respect of decedents dying after Dec. 31, 1976, 
and, except for certain elections, this title to be applied and 
administered as if this section had not been enacted, see section 
401(b), (e) of Pub. L. 96-223, set out as an Effective Date of 1980 
Amendment and Revival of Prior Law note under section 1023 of this 
title.
