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§6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions — Inbound Citations

26 U.S.C. § 6693

Cited by 2 provisions in release 119-102.

Citations to §6693(a)

  • 26 U.S.C. § 220(j)(4)(C)
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    (C) The penalty provided in section 6693(a) shall apply to any report required by this paragraph, except that—
    (i) such section shall be applied by substituting “$25” for “$50”, and
    (ii) the maximum penalty imposed on any trustee shall not exceed $5,000.

Citations to §6693(b)