26 USC 6662A
§ 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
- § 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter A— Additions to the Tax and Additional Amounts
- Notes
- Editorial Notes
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2010 Amendment
- Effective Date of 2005 Amendment
- Effective Date
- Report on Tax Shelter Penalties and Certain Other Enforcement Actions
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