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Title 26 — Internal Revenue Code

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

[§ 6687. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]

Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 92–512, title I, § 144(b)(1), , 86 Stat. 936, related to failure to supply information with respect to place of residence.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after , see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 6721 of this title.

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/s6687