Title 26 — Internal Revenue Code
Part I · Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
[§ 6697. Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 94–455, title XVI, § 1601(b)(1), , 90 Stat. 1745; amended Pub. L. 95–600, title III, § 362(b), , 92 Stat. 2851; Pub. L. 99–514, title VI, § 667(a), , 100 Stat. 2305, related to assessable penalties with respect to liability for tax of regulated investment companies.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after , see section 501(c) of Pub. L. 111–325, set out as an Effective Date of 2010 Amendment note under section 860 of this title.