Treasury Regulations · 26 CFR
§ 301.6685-1. Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6685
Cite as 26 CFR § 301.6685-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 15, 1971 by T.D. 7127
- Last amended
- May 20, 1985 by T.D. 8026
- Issued under
- 26 U.S.C. § 6685
- Length
- 171 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
[T.D. 7127, 36 FR 11505, June 15, 1971, as amended by T.D. 8026, 50 FR 20758, May 20, 1985]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 7207 Fraudulent returns, statements, or other documents
- § 6104 Publicity of information required from certain exempt organizations and certain trusts
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8026 (50 FR 20758)
- Issued by T.D. 7127 (36 FR 11505)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
Nearby sections
- § 301.6678-1 Failure to furnish statements to payees.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
- § 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
- § 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
- § 301.6689-1 Failure to file notice of redetermination of foreign income taxes.
- § 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.