Editorial Notes
Prior Provisions
A prior section 5684, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title and criminal and civil penalties of subtitle F of this title.
Amendments
1989—Subsec. (b). Pub. L. 101–239 substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.
1984—Subsec. (b). Pub. L. 98–369, § 714(h)(1), substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.
Pub. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (b)”.
1981—Subsec. (b). Pub. L. 97–34, § 724(b)(4)(A), redesignated subsec. (c) as (b). Former subsec. (b), which related to penalties for failure to make deposit of taxes, was struck out.
Subsec. (c). Pub. L. 97–34, § 724(b)(4), redesignated subsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b).
Pub. L. 97–34, § 722(a)(3), substituted “6660” for “6659” in heading and text.
Subsec. (d). Pub. L. 97–34, § 724(b)(4), redesignated subsec. (d) as (c).
1969—Subsec. (d)(2). Pub. L. 91–172 inserted “or pay tax” after “tax return”.
Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment
Pub. L. 97–34, title VII, § 722(a)(4), Aug. 13, 1981, 95 Stat. 342, provided that:
“The amendments made by this subsection [enacting
section 6659 of this title and amending this section and
section 5761 of this title] shall apply to returns filed after
December 31, 1981.”
Amendment by section 724(b)(4) of Pub. L. 97–34 applicable to returns filed after Aug. 13, 1981, see section 724(c) of Pub. L. 97–34, set out as a note under section 6656 of this title.