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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "26 U.S.C. § 6687"
description: "Repealed. Pub. L. 101239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "68"
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
section: "6687"
citation: "26 U.S.C. § 6687"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6687"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "2145fbc57d4e678f9d25056065fe6d41ef9931b62b30be6ae200fedde06f036c"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "57f57e1b5a6ff928d1e523d5c07d516404f0d54f144160ff7c9d94052fba9bd9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 6687 - Repealed. Pub. L. 101239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
## Notes
Section, added Pub. L. 92512, title I, § 144(b)(1), Oct. 20, 1972, 86 Stat. 936, related to failure to supply information with respect to place of residence.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal 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. 101239, set out as an Effective Date of 1989 Amendment note under section 6721 of this title.