26 U.S.C.
United States Code, 1995 Edition
Title 26 - INTERNAL REVENUE CODE
CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter A - Additions to the Tax and Additional Amounts
PART II - ACCURACY-RELATED AND FRAUD PENALTIES
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

Sec.
6662.
Imposition of accuracy-related penalty.
6663.
Imposition of fraud penalty.
6664.
Definitions and special rules.