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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LegalText 26 U.S.C. § 6698A Repealed. Pub. L. 96223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299] us united_states_code code_section 26 INTERNAL REVENUE CODE 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES 6698A 26 U.S.C. § 6698A 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/s6698A data/legal/raw/us/code/title-26/usc26.xml eb2141ce8b9a4b53042b0477adc187f5121df0bc53d0cea2ee3fd1f99bc91953 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 34afefa9b59d05995824df4487d55715c05abfb9facff41bc9ad0c55c52a502c 2026-07-04 official
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26 U.S.C. § 6698A - Repealed. Pub. L. 96223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]

Notes

Section, added Pub. L. 94455, title XX, § 2005(d)(2), Oct. 4, 1976, 90 Stat. 1878, § 6694; renumbered § 6698 and amended Pub. L. 95600, title VII, § 702(r)(1)(A), (B), Nov. 6, 1978, 92 Stat. 2938; renumbered § 6698A, Pub. L. 96222, title I, § 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. 94455 and section 702(r)(1)(A), (B) of Pub. L. 95600 and the amendments made by those sections.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal and Revival of Prior LawRepeal 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. 96223, set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under section 1023 of this title.