26 USC 6701
§ 6701 - Penalties for aiding and abetting understatement of tax liability
- § 6701 - Penalties for aiding and abetting understatement of tax liability
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1989 Amendment
- Effective Date
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