Internal Revenue Code · 26 U.S.C.
§ 6687. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6687
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
Where it sits in the 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
Nearby sections
- § 6683 Repealed
- § 6684 Assessable penalties with respect to liability for tax under chapter 42
- § 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6686 Failure to file returns or supply information by DISC or former FSC
- § 6687 Repealed
- § 6688 Assessable penalties with respect to information required to be furnished under section 7654
- § 6689 Failure to file notice of redetermination of foreign tax
- § 6690 Fraudulent statement or failure to furnish statement to plan participant
- § 6691 Reserved
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 92–512, title I, § 144(b)(1), Oct. 20, 1972, 86 Stat. 936, related to failure to supply information with respect to place of residence.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 6721 of this title.