Internal Revenue Code · 26 U.S.C.
§ 6716. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300
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. § 6716
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300
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
- § 6713 Disclosure or use of information by preparers of returns
- § 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
- § 6715 Dyed fuel sold for use or used in taxable use, etc.
- § 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
- § 6716 Repealed
- § 6717 Refusal of entry
- § 6718 Failure to display tax registration on vessels
- § 6719 Failure to register or reregister
- § 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 107–16, title V, § 542(b)(4), June 7, 2001, 115 Stat. 83, related to failure to file information with respect to certain transfers at death and gifts.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.