2017 US Code
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
Sec. 6678 - Repealed. Pub. L. 99-514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740

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Citation	26 U.S.C. § 6678 (2017)
Section Name	[§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
Repeal Summary	Section, added Pub. L. 87–834, §19(e), Oct. 16, 1962, 76 Stat. 1058; amended Pub. L. 88–272, title II, §§204(c)(2), 221(b)(3), Feb. 26, 1964, 78 Stat. 37, 75; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–167, §7(b)(2), Dec. 29, 1979, 93 Stat. 1277; Pub. L. 97–34, title VII, §723(a)(2), (b)(2), Aug. 13, 1981, 95 Stat. 343, 344; Pub. L. 97–248, title III, §§309(b)(3), 311(a)(2), 312(b), 314(b), 315(c), Sept. 3, 1982, 96 Stat. 595, 600, 602, 605, 607; Pub. L. 97–448, title II, §201(i)(3), Jan. 12, 1983, 96 Stat. 2395; Pub. L. 98–67, title I, §105(b)(2), Aug. 5, 1983, 97 Stat. 381; Pub. L. 98–369, div. A, title I, §§145(b)(3), 146(b)(3), 148(b)(3), 149(b)(2), (3), 155(b)(2)(B), title VII, §714(f), (q)(3), July 18, 1984, 98 Stat. 685, 686, 689, 690, 693, 961, 966; Pub. L. 99–514, title XVIII, §1811(c)(1), Oct. 22, 1986, 100 Stat. 2833, related to penalties for failure to furnish certain statements.
Editorial Notes	EFFECTIVE DATE OF REPEAL Repeal applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Publication Title	United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contained Within	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AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Sec. 6678 - Repealed. Pub. L. 99-514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
Contains	section 6678
Date	2017
Laws In Effect As Of Date	January 12, 2018
Positive Law	No
Disposition	repealed
Statutes at Large References	76 Stat. 1058 78 Stat. 37 90 Stat. 1834 93 Stat. 1277 95 Stat. 343 96 Stat. 595, 2395 97 Stat. 381 98 Stat. 685 100 Stat. 2740, 2833
Public Law References	Public Law 87-834, Public Law 88-272, Public Law 94-455, Public Law 96-167, Public Law 97-34, Public Law 97-248, Public Law 97-448, Public Law 98-67, Public Law 98-369, Public Law 99-514

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