Source: https://www.law.cornell.edu/uscode/text/26/6698
Timestamp: 2019-04-19 22:26:20+00:00

Document:
the number of persons who were partners in the partnership during any part of the taxable year.
In the case of any return required to be filed in a calendar year beginning after 2014, the $195 dollar amount under subsection (b)(1) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting “calendar year 2013” for “calendar year 2016” in subparagraph (A)(ii) thereof.
If any amount adjusted under paragraph (1) is not a multiple of $5, such amount shall be rounded to the next lowest multiple of $5.
Another section 6698, formerly section 6694, relating to failure to file information with respect to carryover basis property, which was added by Pub. L. 94–455, § 2005(d)(2), was renumbered section 6698 by Pub. L. 95–600, renumbered section 6698A by Pub. L. 96–222, and repealed by Pub. L. 96–223.
2018—Subsec. (a). Pub. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(b)(4)(A),” after “under section 6031” in introductory provisions.
Subsec. (a)(1). Pub. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”.
Subsec. (a)(2). Pub. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(b)(4)(A), respectively” after “section 6031”.
Subsec. (b)(2). Pub. L. 115–141, § 401(a)(313), inserted period at end.
Subsec. (e)(1). Pub. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.
2017—Subsec. (e)(1). Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
2014—Subsec. (e). Pub. L. 113–295 added subsec. (e).
2009—Subsec. (b)(1). Pub. L. 111–92 substituted “$195” for “$89”.
2008—Subsec. (b)(1). Pub. L. 110–458 substituted “$89” for “$85”.
2007—Subsec. (a). Pub. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions.
Subsec. (b)(1). Pub. L. 110–142, § 8(b), substituted “$85” for “$50”.
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.
Amendment by Pub. L. 113–295 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2014, see section 208(h) of Pub. L. 113–295, set out as a note under section 6651 of this title.

References: § 2005
 § 206
 § 206
 § 206
 § 401
 § 401
 § 8
 § 8