26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6697

Repealed. Pub. L. 111-325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554

Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 68
Statutory Text

26 U.S.C. § 6697 — Repealed. Pub. L. 111-325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Sec. 6697 - Repealed. Pub. L. 111-325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554 From the U.S. Government Publishing Office, www.gpo.gov

[§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554]

Section, added Pub. L. 94–455, title XVI, §1601(b)(1), Oct. 4, 1976, 90 Stat. 1745; amended Pub. L. 95–600, title III, §362(b), Nov. 6, 1978, 92 Stat. 2851; Pub. L. 99–514, title VI, §667(a), Oct. 22, 1986, 100 Stat. 2305, related to assessable penalties with respect to liability for tax of regulated investment companies.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal applicable to taxable years beginning after Dec. 22, 2010, see section 501(c) of Pub. L. 111–325, set out as an Effective Date of 2010 Amendment note under section 860 of this title.

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The statutory text of 26 U.S.C. § 6697 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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