§6656. Failure to make deposit of taxes — Inbound Citations

Citations to 26 U.S.C. § 6656 as a whole

• 26 U.S.C. § 3131(i)

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  (i) The Secretary shall waive any penalty under section 6656 for any failure to make a deposit of applicable employment taxes if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section.
• 26 U.S.C. § 3132(i)

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  (i) The Secretary shall waive any penalty under section 6656 for any failure to make a deposit of applicable employment taxes if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section.
• 26 U.S.C. § 3134(k)

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  (k) The Secretary shall waive any penalty under section 6656 for any failure to make a deposit of any applicable employment taxes if the Secretary determines that such failure was due to the reasonable anticipation of the credit allowed under this section.
• 26 U.S.C. § 6432(c)(2)(C)

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  (C) The Secretary shall waive any penalty under section 6656 for any failure to make a deposit of the tax imposed by section 3111(b), or so much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b), if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section.