Title 26 — Internal Revenue Code
Part I · Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
[§§ 6659A to 6661. Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section 6659A, added Pub. L. 99–514, title XI, § 1138(a), , 100 Stat. 2486, related to additions to tax in case of overstatements of pension liabilities.
removalDescription
Section 6660, added Pub. L. 98–369, div. A, title I, § 155(c)(2)(A), , 98 Stat. 694; amended Pub. L. 99–514, title XVIII, §§ 1811(d), 1899A(57), , 100 Stat. 2833, 2961, related to additions to tax in case of valuation understatements for purposes of estate or gift taxes.
removalDescription
A prior section 6660 was renumbered section 6662 of this title.
removalDescription
Section 6661, added Pub. L. 97–248, title III, § 323(a), , 96 Stat. 613; amended Pub. L. 97–354, § 5(a)(42), , 96 Stat. 1697; Pub. L. 98–369, div. A, title VII, § 714(h)(3), , 98 Stat. 962; Pub. L. 99–509, title VIII, § 8002(a), (c), , 100 Stat. 1951; Pub. L. 99–514, title XV, § 1504(a), , 100 Stat. 2743, related to substantial understatements of liability.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to returns the due date for which (determined without regard to extensions) is after , see section 7721(d) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 461 of this title.