26 U.S. Code Part II - ACCURACY-RELATED AND FRAUD PENALTIES

Sec. 6662. Imposition of accuracy-related penalty on underpayments. 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions. 6663. Imposition of fraud penalty. 6664. Definitions and special rules.
Amendments

2004—Pub. L. 108–357, title VIII, § 812(e)(2),Oct. 22, 2004, 118 Stat. 1580, added items 6662 and 6662A and struck out former item 6662 “Imposition of accuracy-related penalty”.
1989—Pub. L. 101–239, title VII, § 7721(a),Dec. 19, 1989, 103 Stat. 2395, added part heading and analysis of sections.

 

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