§ 6684. Assessable penalties with respect to liability for tax under chapter 42

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. 1969

   Tax Reform Act of 1969

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

   Enacted · 26 U.S.C. § 6684

   Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519

   Source evidence

   Code source credit
   Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519

   Enacted provision · exact public law section
   (c) Assessable Penalties For Repeated, or Willful and Flagrant, Acts Under Chapter 42.— Subchapter B of chapter 68 68A Stat. 828; 80 Stat. 1560. 26 USC 6671–6683. (relating to assessable penalties) is amended by adding at the end thereof the following new section: “SEC. 6684. ASSESSABLE PENALTIES WITH RESPECT TO LIABILITY FOR TAX UNDER CHAPTER 42. “If any person becomes liable for tax under any section of chapter 42 Ante, p. 498. (relating to private foundations) by reason of any act or failure to act which is not due to reasonable cause and either— “(1) such person has theretofore been liable for tax under such chapter, or “(2) such act or failure to act is both willful and flagrant, then such person shall be liable for a penalty equal to the amount of such tax.”

2. 1987

   Pub. L. 100–203 title X § 10712(c)(4) · 101 Stat. 1330

   Inserted · 26 U.S.C. § 6684

   Pub. L. 100–203 inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical

   Source evidence

   Code amendment note
   Pub. L. 100–203 inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.

   Enacted provision · exact public law section
   (4) Section 6684 is amended by striking out “private foundations” and inserting in lieu thereof “private foundations and certain other tax-exempt organizations”.

   Effective date note
   Amendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100–203, set out as an Effective Date note under section 4955 of this title.

2 of 2 references resolved to an enrolled provision