1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter A
  6. part II
  7. § 6663

View all text of Part II [§ 6662 - § 6664]

§ 6663. Imposition of fraud penalty
(a) Imposition of penalty
(b) Determination of portion attributable to fraud
(c) Special rule for joint returns
(Added Pub. L. 101–239, title VII, § 7721(a), Dec. 19, 1989, 103 Stat. 2397.)

CITE AS: 26 USC 6663