26 USC 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

Editorial Notes

Amendments

2018—Subsec. (a)(1). Puspan. L. 115–141 substituted “section 6046 or 6046A” for “section 6046 and 6046A”.

2004—Subsec. (a)(1). Puspan. L. 108–357, § 413(c)(29)(A), which directed substitution of “6046 and 6046A” for “6035, 6046, and 6046A” was executed by making the substitution for “6035, 6046, or 6046A” to reflect the probable intent of Congress.

Subsec. (a)(3). Puspan. L. 108–357, § 413(c)(29)(B), struck out heading and text of par. (3). Text read as follows: “In the case of a return required under section 6035, paragraph (1) shall be applied by substituting ‘$1,000’ for ‘$10,000’, and paragraph (2) shall not apply.”

1997—Subsec. (a). Puspan. L. 105–34 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In addition to any criminal penalty provided by law, any person required to file a return under section 6035, 6046, or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $1,000, unless it is shown that such failure is due to reasonable cause.”

1983—Puspan. L. 97–448 amended language of Puspan. L. 97–248, § 405(span), (c)(2), to clarify an ambiguity created by the conflicting language of §§ 340(span)(1), (2) and 405(span), (c)(2) of Puspan. L. 97–248. See 1982 Amendment note below.

1982—Puspan. L. 97–248, §§ 340(span)(2), 405(c)(2), as amended by Puspan. L. 97–448, § 306(c)(2)(B), substituted “Failure to file returns, etc., with respect to foreign corporations or foreign partnerships” for “Failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock” in section catchline.

Subsec. (a). Puspan. L. 97–248, §§ 340(span)(1), 405(span), as amended by Puspan. L. 97–448, § 306(a)(2)(A), substituted “section 6035, 6046, or 6046A” for “section 6046”.

1974—Subsec. (span). Puspan. L. 93–406 substituted “and certain excise” for “chapter 42”.

1969—Subsec. (span). Puspan. L. 91–172 inserted reference to chapter 42 taxes.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Amendment by Puspan. L. 108–357 applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Puspan. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 applicable to transfers and changes after Aug. 5, 1997, see section 1143(c) of Puspan. L. 105–34, set out as a note under section 6046A of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 97–448 effective as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982, Puspan. L. 97–248, to which such amendment relates, see section 311(d) of Puspan. L. 97–448, set out as a note under section 31 of this title.

Effective Date of 1982 Amendment

Puspan. L. 97–248, title III, § 340(c), Sept. 3, 1982, 96 Stat. 634, provided that:

“The amendment made by this section [amending this section and section 6035 of this title] shall apply to taxable years of foreign corporations beginning after the date of the enactment of this Act [Sept. 3, 1982].”

Amendment by section 405(span), (c)(2) of Puspan. L. 97–248 applicable with respect to acquisitions or dispositions of, or substantial changes in, interests in foreign partnerships occurring after Sept. 3, 1982, see section 407(span) of Puspan. L. 97–248, set out as an Effective Date note under section 6046A of this title.

Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Puspan. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Puspan. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Puspan. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.