Internal Revenue Code · 26 U.S.C.
§ 6691. Reserved
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. § 6691
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Reserved
Reserved
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
- § 6687 Repealed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
- § 6692 Failure to file actuarial report
- § 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- § 6694 Understatement of taxpayer’s liability by tax return preparer
- § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons