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Title 26 — Internal Revenue Code

Part I · Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties

[§ 6681. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]

Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, added Pub. L. 88–563, § 6(a), , 78 Stat. 845; amended Pub. L. 90–59, § 4(d), , 81 Stat. 155; Pub. L. 90–73, § 2(d), , 81 Stat. 176; Pub. L. 92–9, § 3(k)(1)–(3), , 85 Stat. 22, related to false equalization tax certificates.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(iii), , 90 Stat. 1817, provided that: “The amendments made by this subparagraph [repealing this section] shall apply with respect to actions occurring after .”

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s6681