Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6662&num=0&edition=prelim
Timestamp: 2020-07-07 12:35:41
Document Index: 10567883

Matched Legal Cases: ['§7721', '§11312', '§13236', '§744', '§1028', '§812', '§403', '§1219', '§512', '§1409', '§208', '§2004', '§11011', '§101', '§104', '§401', '§101', '§104']

26 USC 6662: Imposition of accuracy-related penalty on underpayments Text contains those laws in effect on July 6, 2020
(Added Pub. L. 101–239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2395 ; amended Pub. L. 101–508, title XI, §11312(a), (b), Nov. 5, 1990, 104 Stat. 1388–454 , 1388-455; Pub. L. 103–66, title XIII, §§13236(a)–(d), 13251(a), Aug. 10, 1993, 107 Stat. 505 , 506, 531; Pub. L. 103–465, title VII, §744(a), (b), Dec. 8, 1994, 108 Stat. 5011 ; Pub. L. 105–34, title X, §1028(c), Aug. 5, 1997, 111 Stat. 928 ; Pub. L. 108–357, title VIII, §§812(b), (d), (e)(1), 819(a), (b), Oct. 22, 2004, 118 Stat. 1578 , 1580, 1584; Pub. L. 109–135, title IV, §§403(x)(1), 412(aaa), Dec. 21, 2005, 119 Stat. 2629 , 2641; Pub. L. 109–280, title XII, §1219(a)(1), (2), Aug. 17, 2006, 120 Stat. 1083 ; Pub. L. 111–147, title V, §512(a), Mar. 18, 2010, 124 Stat. 110 ; Pub. L. 111–152, title I, §1409(b)(1), (2), Mar. 30, 2010, 124 Stat. 1068 , 1069; Pub. L. 113–295, div. A, title II, §208(a), Dec. 19, 2014, 128 Stat. 4028 ; Pub. L. 114–41, title II, §2004(c), July 31, 2015, 129 Stat. 456 ; Pub. L. 115–97, title I, §11011(c), Dec. 22, 2017, 131 Stat. 2070 ; Pub. L. 115–141, div. T, §101(a)(2)(A), div. U, title I, §104(a), title IV, §401(a)(303), (304), Mar. 23, 2018, 132 Stat. 1155 , 1170, 1199.)
2018-Subsec. (d)(1)(C). Pub. L. 115–141, §101(a)(2)(A), substituted "any deduction" for "the deduction".
2017-Subsec. (d)(1)(C). Pub. L. 115–97 added subpar. (C).
Pub. L. 115–141, div. U, title I, §104(c), Mar. 23, 2018, 132 Stat. 1170 , provided that: "The amendments made by this section [amending this section and section 9503 of this title] shall take effect as if included in the provision of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 [Pub. L. 114–41] to which they relate."