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United States Code
U.S. Code most recently checked for updates: Oct 04, 2023
All Titles
Title 26
Subtitle F
Chapter 68
Subchapter A
Part II
§ 6662. Imposition of accuracy-related penalty on underpayments
§ 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions
§ 6663. Imposition of fraud penalty
§ 6664. Definitions and special rules
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