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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 68
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
subchapter B
Assessable Penalties
part I
GENERAL PROVISIONS
§ 6671
Rules for application of assessable penalties
notes
Rules for application of assessable penalties
U.S. Code
Notes
Editorial Notes
Amendments
1976—
Puspan. L. 94–455
struck out “or his delegate” after “Secretary”.