US CODE: Title 26,PART II—ACCURACY-RELATED AND FRAUD PENALTIES

PART II—ACCURACY-RELATED AND FRAUD PENALTIES

§ 6662. Imposition of accuracy-related penalty on underpayments

§ 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions

§ 6663. Imposition of fraud penalty

§ 6664. Definitions and special rules

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