26 USC 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

U.S Code last checked for updates: Nov 13, 2026

§ 6679.

Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

(a)

Civil penalty

(1)

In general

(2)

Increase in penalty where failure continues after notification

(b)

Deficiency procedures not to apply

(Added Pub. L. 87–834, § 20(c), Oct. 16, 1962, 76 Stat. 1062; amended Pub. L. 91–172, title I, § 101(j)(54), Dec. 30, 1969, 83 Stat. 532;

cite as: 26 USC 6679