26 USC 6662
§ 6662 - Imposition of accuracy-related penalty on underpayments
- § 6662 - Imposition of accuracy-related penalty on underpayments
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter A— Additions to the Tax and Additional Amounts
- Notes
- Editorial Notes
- Codification
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date
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