Legalize59765 laws
59765 laws
- § 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6602. Interest on erroneous refund recoverable by suit
- § 6603. Deposits made to suspend running of interest on potential underpayments, etc
- § 661. Deduction for estates and trusts accumulating income or distributing corpus
- § 6611. Interest on overpayments
- § 6612. Cross references
- § 662. Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 6621. Determination of rate of interest
- § 6622. Interest compounded daily
- § 663. Special rules applicable to sections 661 and 662
- § 6631. Notice requirements
- § 664. Charitable remainder trusts
- § 665. Definitions applicable to subpart D
- § 6651. Failure to file tax return or to pay tax
- § 6652. Failure to file certain information returns, registration statements, etc
- § 6653. Failure to pay stamp tax
- § 6654. Failure by individual to pay estimated income tax
- § 6655. Failure by corporation to pay estimated income tax
- § 6656. Failure to make deposit of taxes
- § 6657. Bad checks
- § 6659. Improper claim for Trump account contribution pilot program credit
- [§§ 6659A to 6661. Repealed. [Pub. L. 101–239, title VII, § 7721(c)(2)](/us/pl/101/239/tVII/s7721/c/2), Dec. 19, 1989, [103 Stat. 2399](/us/stat/103/2399)]
- § 666. Accumulation distribution allocated to preceding years
- § 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
- § 6665. Applicable rules
- § 667. Treatment of amounts deemed distributed by trust in preceding years
- § 6671. Rules for application of assessable penalties
- § 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6673. Sanctions and costs awarded by courts
- § 6674. Fraudulent statement or failure to furnish statement to employee
- § 6675. Excessive claims with respect to the use of certain fuels
- § 6676. Erroneous claim for refund or credit
- § 6677. Failure to file information with respect to certain foreign trusts
- [§ 6678. Repealed. [Pub. L. 99–514, title XV, § 1501(d)(2)](/us/pl/99/514/tXV/s1501/d/2), Oct. 22, 1986, [100 Stat. 2740](/us/stat/100/2740)]
- [§ 6716. Repealed. [Pub. L. 111–312, title III, § 301(a)](/us/pl/111/312/tIII/s301/a), Dec. 17, 2010, [124 Stat. 3300](/us/stat/124/3300)]
- § 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- § 668. Interest charge on accumulation distributions from foreign trusts
- [§ 6680. Repealed. [Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I)](/us/pl/94/455/tXIX/s1904/b/10/A/vi/I), Oct. 4, 1976, [90 Stat. 1817](/us/stat/90/1817)]
- [§ 6681. Repealed. [Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i)](/us/pl/94/455/tXIX/s1904/b/10/D/i), Oct. 4, 1976, [90 Stat. 1817](/us/stat/90/1817)]
- § 6682. False information with respect to withholding
- [§ 6683. Repealed. [Pub. L. 109–135, title IV, § 403(n)(3)(A)](/us/pl/109/135/tIV/s403/n/3/A), Dec. 21, 2005, [119 Stat. 2626](/us/stat/119/2626)]
- § 6684. Assessable penalties with respect to liability for tax under chapter 42
- § 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6717. Refusal of entry
- § 6686. Failure to file returns or supply information by DISC or former FSC
- [§ 6687. Repealed. [Pub. L. 101–239, title VII, § 7711(b)(1)](/us/pl/101/239/tVII/s7711/b/1), Dec. 19, 1989, [103 Stat. 2393](/us/stat/103/2393)]
- § 6688. Assessable penalties with respect to information required to be furnished under section 7654