GroundRules
Browse US Code
Read the original sections, or search by topic.
- 26 U.S.C. § 6430 · Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- 26 U.S.C. § 6431 · [Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- 26 U.S.C. § 6432 · Continuation coverage premium assistance
- 26 U.S.C. § 6433 · Saver’s Match
- 26 U.S.C. § 6434 · Trump accounts contribution pilot program
- 26 U.S.C. § 6435 · Dyed fuel
- 26 U.S.C. § 6501 · Limitations on assessment and collection
- 26 U.S.C. § 6502 · Collection after assessment
- 26 U.S.C. § 6503 · Suspension of running of period of limitation
- 26 U.S.C. § 6504 · Cross references
- 26 U.S.C. § 6511 · Limitations on credit or refund
- 26 U.S.C. § 6512 · Limitations in case of petition to Tax Court
- 26 U.S.C. § 6513 · Time return deemed filed and tax considered paid
- 26 U.S.C. § 6514 · Credits or refunds after period of limitation
- 26 U.S.C. § 6515 · Cross references
- 26 U.S.C. § 6521 · Mitigation of effect of limitation in case of related taxes under different chapters
- 26 U.S.C. § 6531 · Periods of limitation on criminal prosecutions
- 26 U.S.C. § 6532 · Periods of limitation on suits
- 26 U.S.C. § 6533 · Cross references
- 26 U.S.C. § 6601 · Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- 26 U.S.C. § 6602 · Interest on erroneous refund recoverable by suit
- 26 U.S.C. § 6603 · Deposits made to suspend running of interest on potential underpayments, etc.
- 26 U.S.C. § 6611 · Interest on overpayments
- 26 U.S.C. § 6612 · Cross references
- 26 U.S.C. § 6621 · Determination of rate of interest
- 26 U.S.C. § 6622 · Interest compounded daily
- 26 U.S.C. § 6631 · Notice requirements
- 26 U.S.C. § 6651 · Failure to file tax return or to pay tax
- 26 U.S.C. § 6652 · Failure to file certain information returns, registration statements, etc.
- 26 U.S.C. § 6653 · Failure to pay stamp tax
- 26 U.S.C. § 6654 · Failure by individual to pay estimated income tax
- 26 U.S.C. § 6655 · Failure by corporation to pay estimated income tax
- 26 U.S.C. § 6656 · Failure to make deposit of taxes
- 26 U.S.C. § 6657 · Bad checks
- 26 U.S.C. § 6658 · Coordination with title 11
- 26 U.S.C. § 6659 · Improper claim for Trump account contribution pilot program credit
- 26 U.S.C. § 6659A to 6661 · [Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
- 26 U.S.C. § 6662 · Imposition of accuracy-related penalty on underpayments
- 26 U.S.C. § 6662A · Imposition of accuracy-related penalty on understatements with respect to reportable transactions
- 26 U.S.C. § 6663 · Imposition of fraud penalty
- 26 U.S.C. § 6664 · Definitions and special rules
- 26 U.S.C. § 6665 · Applicable rules
- 26 U.S.C. § 6671 · Rules for application of assessable penalties
- 26 U.S.C. § 6672 · Failure to collect and pay over tax, or attempt to evade or defeat tax
- 26 U.S.C. § 6673 · Sanctions and costs awarded by courts
- 26 U.S.C. § 6674 · Fraudulent statement or failure to furnish statement to employee
- 26 U.S.C. § 6675 · Excessive claims with respect to the use of certain fuels
- 26 U.S.C. § 6676 · Erroneous claim for refund or credit
- 26 U.S.C. § 6677 · Failure to file information with respect to certain foreign trusts
- 26 U.S.C. § 6678 · [Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
- 26 U.S.C. § 6679 · Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- 26 U.S.C. § 6680 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
- 26 U.S.C. § 6681 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
- 26 U.S.C. § 6682 · False information with respect to withholding
- 26 U.S.C. § 6683 · [Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
- 26 U.S.C. § 6684 · Assessable penalties with respect to liability for tax under chapter 42
- 26 U.S.C. § 6685 · Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- 26 U.S.C. § 6686 · Failure to file returns or supply information by DISC or former FSC
- 26 U.S.C. § 6687 · [Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- 26 U.S.C. § 6688 · Assessable penalties with respect to information required to be furnished under section 7654
- 26 U.S.C. § 6689 · Failure to file notice of redetermination of foreign tax
- 26 U.S.C. § 6690 · Fraudulent statement or failure to furnish statement to plan participant
- 26 U.S.C. § 6691 · [Reserved]
- 26 U.S.C. § 6692 · Failure to file actuarial report
- 26 U.S.C. § 6693 · Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- 26 U.S.C. § 6694 · Understatement of taxpayer’s liability by tax return preparer
- 26 U.S.C. § 6695 · Other assessable penalties with respect to the preparation of tax returns for other persons
- 26 U.S.C. § 6695B · Penalty for substantial misstatements on certification provided by supplier
- 26 U.S.C. § 6695A · Substantial and gross valuation misstatements attributable to incorrect appraisals
- 26 U.S.C. § 6696 · Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- 26 U.S.C. § 6697 · [Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
- 26 U.S.C. § 6698 · Failure to file partnership return
- 26 U.S.C. § 6698A · [Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- 26 U.S.C. § 6699 · Failure to file S corporation return
- 26 U.S.C. § 6700 · Promoting abusive tax shelters, etc.
- 26 U.S.C. § 6701 · Penalties for aiding and abetting understatement of tax liability
- 26 U.S.C. § 6702 · Frivolous tax submissions
- 26 U.S.C. § 6703 · Rules applicable to penalties under sections 6700, 6701, and 6702
- 26 U.S.C. § 6704 · Failure to keep records necessary to meet reporting requirements under section 6047(d)
- 26 U.S.C. § 6705 · Failure by broker to provide notice to payors
- 26 U.S.C. § 6706 · Original issue discount information requirements
- 26 U.S.C. § 6707 · Failure to furnish information regarding reportable transactions
- 26 U.S.C. § 6707A · Penalty for failure to include reportable transaction information with return
- 26 U.S.C. § 6708 · Failure to maintain lists of advisees with respect to reportable transactions
- 26 U.S.C. § 6709 · Penalties with respect to mortgage credit certificates
- 26 U.S.C. § 6710 · Failure to disclose that contributions are nondeductible
- 26 U.S.C. § 6711 · Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- 26 U.S.C. § 6712 · Failure to disclose treaty-based return positions
- 26 U.S.C. § 6713 · Disclosure or use of information by preparers of returns
- 26 U.S.C. § 6714 · Failure to meet disclosure requirements applicable to quid pro quo contributions
- 26 U.S.C. § 6715 · Dyed fuel sold for use or used in taxable use, etc.
- 26 U.S.C. § 6715A · Tampering with or failing to maintain security requirements for mechanical dye injection systems
- 26 U.S.C. § 6716 · [Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- 26 U.S.C. § 6717 · Refusal of entry
- 26 U.S.C. § 6718 · Failure to display tax registration on vessels
- 26 U.S.C. § 6719 · Failure to register or reregister
- 26 U.S.C. § 6720 · Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- 26 U.S.C. § 6720A · Penalty with respect to certain adulterated fuels
- 26 U.S.C. § 6720B · Fraudulent identification of exempt use property
- 26 U.S.C. § 6720C · Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance