[§§6659 to 6661. Repealed. Pub. L. 101–239, title VII, §7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 461 of this title.
Legal Commentary (Cornell LII)
Editorial Notes
Prior Provisions
A prior section 6659, added Pub. L. 97–34, title VII, § 722(a)(1) , Aug. 13, 1981, 95 Stat. 341 ; amended Pub. L. 97–448, title I, § 107(a)(1) , (2), Jan. 12, 1983, 96 Stat. 2391 ; Pub. L. 98–369, div. A, title I, § 155(c)(1) , title VII, § 721(x)(4), July 18, 1984, 98 Stat. 693 , 971, related to additions to tax in case of valuation overstatements for purposes of the income tax, prior to repeal by Pub. L. 101–239, title VII, § 7721(c)(2) , Dec. 19, 1989, 103 Stat. 2399 .
Another prior section 6659 was renumbered section 6662 of this title .
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Pub. L. 119–21 , set out as a note under section 128 of this title .
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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