26 USC 6671 - Rules for application of assessable penalties

U.S. CODE

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U.S Code last checked for updates: Nov 22, 2024

§ 6671.

Rules for application of assessable penalties

(a)

Penalty assessed as tax

(b)

Person defined

(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 6671

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