§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1962

   Revenue Act of 1962

   Pub. L. 87–834 § 20(c) · 76 Stat. 960

   Enacted · 26 U.S.C. § 6679

   Added Pub. L. 87–834, § 20(c), Oct. 16, 1962, 76 Stat. 1062

   Source evidence

   Code source credit
   Added Pub. L. 87–834, § 20(c), Oct. 16, 1962, 76 Stat. 1062

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title I § 101(j)(54) · 83 Stat. 487

   Inserted · 26 U.S.C. § 6679(b)

   Pub. L. 91–172 inserted reference to chapter 42 taxes

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 91–172 inserted reference to chapter 42 taxes.

   Enacted provision · exact public law section
   (54) Section 6679(b) (relating to deficiency procedures not to apply) is amended by striking out “and gift taxes” and inserting in lieu thereof “gift, and chapter 42 taxes”.

3. 1974

   Employee Retirement Income Security Act of 1974

   Pub. L. 93–406 title II § 1016(a)(22) · 88 Stat. 829

   Substituted · 26 U.S.C. § 6679(b)

   Pub. L. 93–406 substituted “and certain excise” for “chapter 42”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 93–406 substituted “and certain excise” for “chapter 42”.

   Enacted provision · exact public law section
   (22) Section 6679(b) (relating to failure to file returns as to 26 USC 6679. organization or reorganization of foreign corporations and as to acquisitions of their stock) is amended by striking out “chapter 42” and inserting in lieu thereof “and certain excise”.

4. 1982

   Pub. L. 97–248 title III § 340(b)(1) · 96 Stat. 324

   1. Amended · 26 U.S.C. § 6679

      Pub. L. 97–248, §§ 340(b)(2), 405(c)(2), as amended by Pub. L. 97–448, § 306(c)(2)(B)

   2. Substituted · 26 U.S.C. § 6679

      Pub. L. 97–248, §§ 340(b)(2), 405(c)(2), as substituted “Failure to file returns, etc., with respect to foreign corporations or foreign partnerships” for “Failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 97–248, §§ 340(b)(2), 405(c)(2), as amended by Pub. L. 97–448, § 306(c)(2)(B), substituted “Failure to file returns, etc., with respect to foreign corporations or foreign partnerships” for “Failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock” in section catchline.

   Enacted provision · exact public law section
   (1) Subsection (a) of section 6679 is amended by striking out 26 USC 6679. “section 6046” and inserting in lieu thereof “section 6035 or 6046”.

5. 1982

   Pub. L. 97–248 title III § 340(b)(1) · 96 Stat. 324

   1. Amended · 26 U.S.C. § 6679(a)

      Pub. L. 97–248, §§ 340(b)(1), 405(b), as amended by Pub. L. 97–448, § 306(a)(2)(A)

   2. Substituted · 26 U.S.C. § 6679(a)

      Pub. L. 97–248, §§ 340(b)(1), 405(b), as substituted “section 6035, 6046, or 6046A” for “section 6046”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 97–248, §§ 340(b)(1), 405(b), as amended by Pub. L. 97–448, § 306(a)(2)(A), substituted “section 6035, 6046, or 6046A” for “section 6046”.

   Enacted provision · exact public law section
   (1) Subsection (a) of section 6679 is amended by striking out 26 USC 6679. “section 6046” and inserting in lieu thereof “section 6035 or 6046”.

6. 1983

   Pub. L. 97–448 title III § 306(c)(2) · 96 Stat. 2365

   Amended · 26 U.S.C. § 6679

   Pub. L. 97–448 amended language of Pub. L. 97–248, § 405(b), (c)(2), to clarify an ambiguity created by the conflicting language of §§ 340(b)(1), (2) and 405(b), (c)(2) of Pub. L. 97–248. See 1982 Amendment note below

   Source evidence

   Code amendment note
   Pub. L. 97–448 amended language of Pub. L. 97–248, § 405(b), (c)(2), to clarify an ambiguity created by the conflicting language of §§ 340(b)(1), (2) and 405(b), (c)(2) of Pub. L. 97–248. See 1982 Amendment note below.

   Enacted provision · exact public law section
   (2) Ante, p. 669.26 USC 6679. Amendments related to section 405.— (A) Subsection (b) of section 405 of the Tax Equity and Fiscal Responsibility Act of 1982 is amended to read as follows: “(b) Penalty.— Subsection (a) of section 6679 (relating to failure to file returns as to organization or reorganization of foreign corporations and acquisition of their stock), as amended by section 340(b)(1), is amended by striking out ‘section 6035 or 6046’ and inserting in lieu thereof ‘section 6035, 6046, or 6046A’.” (B) Paragraphs (2) and (3) of section 405(c) of such Act are amended to read as follows: “(2) The section heading of section 6679, as amended by section 340(b)(2), is amended to read as follows: “ ‘SEC. 6679. FAILURE TO FILE RETURNS. ETC.. WITH RESPECT TO FOREIGN CORPORATIONS OR FOREIGN PARTNERSHIPS.’ “(3) The table of sections for subchapter B of chapter 68 is amended by striking out the item relating to section 6679 and inserting in lieu thereof the following: “ ‘Sec. 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships.’”

7. 1997

   Pub. L. 105–34 title XI § 1143(b) · 111 Stat. 788

   Amended · 26 U.S.C. § 6679(a)

   Pub. L. 105–34 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In addition to any criminal penalty provided by law, any person required to file a return under section 6035, 6046, or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $1,000, unless it is shown that such failure is due to reasonable cause.”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 105–34 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In addition to any criminal penalty provided by law, any person required to file a return under section 6035, 6046, or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $1,000, unless it is shown that such failure is due to reasonable cause.”

   Enacted provision · exact public law section
   (b) Modification of Penalty on Failure to Report Changes in Ownership Interests in Foreign Corporations and Partnerships.— Subsection (a) of section 6679 (relating to failure to file returns, etc., with respect to foreign corporations or foreign partnerships) is amended to read as follows: “(a) Civil Penalty.— “(1) In general.— In addition to any criminal penalty provided by law, any person required to file a return under section 6035, 6046, or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $10,000, unless it is shown that such failure is due to reasonable cause. “(2) Increase in penalty where failure continues after notification.— If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the United States person, such person shall pay a penalty (in addition to the amount required under paragraph (1)) of $10,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period. The increase in any penalty under this paragraph shall not exceed $50,000. “(3) Reduced penalty for returns relating to foreign personal holding companies.— In the case of a return required under section 6035. paragraph (1) shall be applied by substituting ‘$1,000’ for ‘$10,000’, and paragraph (2) shall not apply.”.

8. 2004

   Pub. L. 108–357 § 413(c)(29)(A) · 118 Stat. 1418

   Substituted · 26 U.S.C. § 6679(a)(1)

   Pub. L. 108–357, § 413(c)(29)(A), which directed substitution of “6046 and 6046A” for “6035, 6046, and 6046A” was executed by making the substitution for “6035, 6046, or 6046A” to reflect the probable intent of Congress

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 108–357, § 413(c)(29)(A), which directed substitution of “6046 and 6046A” for “6035, 6046, and 6046A” was executed by making the substitution for “6035, 6046, or 6046A” to reflect the probable intent of Congress.

   Enacted provision · exact public law section
   (A) by striking “6035, 6046, and 6046A” in paragraph (1) and inserting “6046 and 6046A”, and

   Effective date note
   Amendment by Pub. L. 108–357 applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

9. 2004

   Pub. L. 108–357 § 413(c)(29)(B) · 118 Stat. 1418

   Substituted · 26 U.S.C. § 6679(a)(3)

   Pub. L. 108–357, § 413(c)(29)(B), struck out heading and text of par. (3). Text read as follows: “In the case of a return required under section 6035, paragraph (1) shall be applied by substituting ‘$1,000’ for ‘$10,000’, and paragraph (2) shall not apply.”

   Source evidence

   Code amendment note
   Subsec. (a)(3). Pub. L. 108–357, § 413(c)(29)(B), struck out heading and text of par. (3). Text read as follows: “In the case of a return required under section 6035, paragraph (1) shall be applied by substituting ‘$1,000’ for ‘$10,000’, and paragraph (2) shall not apply.”

   Enacted provision · exact public law section
   (B) by striking paragraph (3).

   Effective date note
   Amendment by Pub. L. 108–357 applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

10. 2018

    Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 div. U title IV § 401(a)(308) · 132 Stat. 348

    Substituted · 26 U.S.C. § 6679(a)(1)

    Pub. L. 115–141 substituted “section 6046 or 6046A” for “section 6046 and 6046A”

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 115–141 substituted “section 6046 or 6046A” for “section 6046 and 6046A”.

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

11 of 12 references resolved to an enrolled provision · 1 partial