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U.S Code last checked for updates: May 18, 2024
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Title 26
Subtitle F
Chapter 68
Subchapter A
Part II
§ 6662A. Imposition of accuracy-...
§ 6664. Definitions and special ...
§ 6662A. Imposition of accuracy-...
§ 6664. Definitions and special ...
U.S. Code
Notes
§ 6663.
Imposition of fraud penalty
(a)
Imposition of penalty
(b)
Determination of portion attributable to fraud
(c)
Special rule for joint returns
(Added
Pub. L. 101–239, title VII, § 7721(a)
,
Dec. 19, 1989
,
103 Stat. 2397
.)
cite as:
26 USC 6663
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