US Codex
U.S.C.
Notes

§6652. Failure to file certain information returns, registration statements, etc. — Inbound Citations

26 U.S.C. § 6652

Cited by 12 provisions in release 119-102.

Citations to 26 U.S.C. § 6652 as a whole

Citations to §6652(c)

  • 26 U.S.C. § 527(j)(1)
    Go to provision →
    (1) In the case of—
    (A) a failure to make the required disclosures under paragraph (2) at the time and in the manner prescribed therefor, or
    (B) a failure to include any of the information required to be shown by such disclosures or to show the correct information,
    there shall be paid by the organization an amount equal to the rate of tax specified in subsection (b)(1) multiplied by the amount to which the failure relates. For purposes of subtitle F, the amount imposed by this paragraph shall be assessed and collected in the same manner as penalties imposed by section 6652(c).
  • 26 U.S.C. § 6033(p)
    Go to provision →
    (p) For provisions relating to statements, etc., regarding exempt status of organizations, see section 6001.
    For reporting requirements as to certain liquidations, dissolutions, terminations, and contractions, see section 6043(b). For provisions relating to penalties for failure to file a return required by this section, see section 6652(c).
    For provisions relating to information required in connection with certain plans of deferred compensation, see section 6058.
  • 26 U.S.C. § 6043(d)(1)
    Go to provision →
    (1) a return under subsection (b), see section 6652(c), or

Citations to §6652(d)

  • 26 U.S.C. § 6057(h)
    Go to provision →
    (h) For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690.
    For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of the Employee Retirement Income Security Act of 1974.

Citations to §6652(e)

Citations to §6652(j)

  • 26 U.S.C. § 42(g)(4)
    Go to provision →
    (4) Paragraphs (2) (other than subparagraph (A) thereof), (3), (4), (5), (6), and (7) of section 142(d), and section 6652(j), shall apply for purposes of determining whether any project is a qualified low-income housing project and whether any unit is a low-income unit; except that, in applying such provisions for such purposes, the term “gross rent” shall have the meaning given such term by paragraph (2)(B) of this subsection.
  • 26 U.S.C. § 42(l)(2)
    Go to provision →
    (2) The Secretary may require taxpayers to submit an information return (at such time and in such form and manner as the Secretary prescribes) for each taxable year setting forth—
    (A) the qualified basis for the taxable year of each qualified low-income building of the taxpayer,
    (B) the information described in paragraph (1)(C) for the taxable year, and
    (C) such other information as the Secretary may require.
    The penalty under section 6652(j) shall apply to any failure to submit the return required by the Secretary under the preceding sentence on the date prescribed therefor.
  • 26 U.S.C. § 42(l)(3)
    Go to provision →
    (3) Each agency which allocates any housing credit amount to any building for any calendar year shall submit to the Secretary (at such time and in such manner as the Secretary shall prescribe) an annual report specifying—
    (A) the amount of housing credit amount allocated to each building for such year,
    (B) sufficient information to identify each such building and the taxpayer with respect thereto, and
    (C) such other information as the Secretary may require.
    The penalty under section 6652(j) shall apply to any failure to submit the report required by the preceding sentence on the date prescribed therefor.
  • 26 U.S.C. § 142(d)(7)
    Go to provision →
    (7) The operator of any project with respect to which an election was made under this subsection shall submit to the Secretary (at such time and in such manner as the Secretary shall prescribe) an annual certification as to whether such project continues to meet the requirements of this subsection. Any failure to comply with the provisions of the preceding sentence shall not affect the tax-exempt status of any bond but shall subject the operator to penalty, as provided in section 6652(j).