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

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LegalText 26 U.S.C. § 6678 Repealed. Pub. L. 99514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740] us united_states_code code_section 26 INTERNAL REVENUE CODE 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES 6678 26 U.S.C. § 6678 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6678 data/legal/raw/us/code/title-26/usc26.xml 20639e1e3038e82cd1ee93b0bbf148c924b464c3cf5477a14bd37641609d37f2 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f325df27dae29f3d28fb3d340f431e73b1e8a917f1dfa68905d441b69271f2f1 2026-07-04 official
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26 U.S.C. § 6678 - Repealed. Pub. L. 99514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

Notes

Section, added Pub. L. 87834, § 19(e), Oct. 16, 1962, 76 Stat. 1058; amended Pub. L. 88272, title II, §§ 204(c)(2), 221(b)(3), Feb. 26, 1964, 78 Stat. 37, 75; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96167, § 7(b)(2), Dec. 29, 1979, 93 Stat. 1277; Pub. L. 9734, title VII, § 723(a)(2), (b)(2), Aug. 13, 1981, 95 Stat. 343, 344; Pub. L. 97248, title III, §§ 309(b)(3), 311(a)(2), 312(b), 314(b), 315(c), Sept. 3, 1982, 96 Stat. 595, 600, 602, 605, 607; Pub. L. 97448, title II, § 201(i)(3), Jan. 12, 1983, 96 Stat. 2395; Pub. L. 9867, title I, § 105(b)(2), Aug. 5, 1983, 97 Stat. 381; Pub. L. 98369, div. A, title I, §§ 145(b)(3), 146(b)(3), 148(b)(3), 149(b)(2), (3), 155(b)(2)(B), title VII, § 714(f), (q)(3), July 18, 1984, 98 Stat. 685, 686, 689, 690, 693, 961, 966; Pub. L. 99514, title XVIII, § 1811(c)(1), Oct. 22, 1986, 100 Stat. 2833, related to penalties for failure to furnish certain statements.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal 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. 99514, set out as an Effective Date note under section 6721 of this title.