26 USC 6698 - Failure to file partnership return

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

Codification

Another section 6698, formerly section 6694, relating to failure to file information with respect to carryover basis property, which was added by Puspan. L. 94–455, § 2005(d)(2), was renumbered section 6698 by Puspan. L. 95–600, renumbered section 6698A by Puspan. L. 96–222, and repealed by Puspan. L. 96–223.

Amendments

2018—Subsec. (a). Puspan. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(span)(4)(A),” after “under section 6031” in introductory provisions.

Subsec. (a)(1). Puspan. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”.

Subsec. (a)(2). Puspan. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(span)(4)(A), respectively” after “section 6031”.

Subsec. (span)(2). Puspan. L. 115–141, § 401(a)(313), inserted period at end.

Subsec. (e)(1). Puspan. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.

2017—Subsec. (e)(1). Puspan. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

2014—Subsec. (e). Puspan. L. 113–295 added subsec. (e).

2009—Subsec. (span)(1). Puspan. L. 111–92 substituted “$195” for “$89”.

2008—Subsec. (span)(1). Puspan. L. 110–458 substituted “$89” for “$85”.

2007—Subsec. (a). Puspan. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions.

Subsec. (span)(1). Puspan. L. 110–142, § 8(span), substituted “$85” for “$50”.

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Amendment by section 206(n)(2) of Puspan. L. 115–141 effective as if included in section 1101 of Puspan. L. 114–74, see section 207 of Puspan. L. 115–141, set out as a note under section 6031 of this title.

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2014, see section 208(h) of Puspan. L. 113–295, set out as a note under section 6651 of this title.

Effective Date of 2009 Amendment

Puspan. L. 111–92, § 16(span), Nov. 6, 2009, 123 Stat. 2996, provided that:

“The amendments made by this section [amending this section and section 6699 of this title] shall apply to returns for taxable years beginning after December 31, 2009.”

Effective Date of 2008 Amendment

Puspan. L. 110–458, title I, § 127(span), Dec. 23, 2008, 122 Stat. 5116, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 2008.”

Effective Date of 2007 Amendment

Puspan. L. 110–142, § 8(d), Dec. 20, 2007, 121 Stat. 1807, provided that:

“The amendments made by subsections (a) and (span) [amending this section] shall apply to returns required to be filed after the date of the enactment of this Act [Dec. 20, 2007].”

Effective Date

Puspan. L. 95–600, title II, § 211(c), Nov. 6, 1978, 92 Stat. 2818, provided that:

“The amendments made by this section [enacting this section] shall apply with respect to returns for taxable years beginning after December 31, 1978.”

Modification of Penalty for Failure To File Partnership Returns

Puspan. L. 110–141, § 2, Dec. 19, 2007, 121 Stat. 1802, provided that:

“For any return of a partnership required to be filed under section 6031 of the Internal Revenue Code of 1986 for a taxable year beginning in 2008, the dollar amount in effect under section 6698(span)(1) of such Code shall be increased by $1.”