26 U.S.C. § 6684 — Assessable penalties with respect to liability for tax under chapter 42
submitted 57 years ago by Pub. L. 91-172 to r/title-26-INTERNAL-REVENUE-CODE · 81 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—
such person has theretofore been liable for tax under such chapter, or
such act or failure to act is both willful and flagrant,
then such person shall be liable for a penalty equal to the amount of such tax.
Source credit: (Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.)
- 1969Enacted · Pub. L. 91-172 · 83 Stat. 519
- 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
A history note hasn’t been published yet. The record shows enactment by Pub. L. 91-172 on 1969-12-30.
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