26 U.S.C. § 6678Chapter 68
[§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
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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, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Last amended: December 31, 2024
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