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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
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Subchapter A — Additions to the Tax and Additional Amounts
Subch. B
Assessable Penalties
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Subchapter A — Additions to the Tax and Additional Amounts
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Pt. I
General Provisions
§§6651 to 6659A...6661
Pt. II
Accuracy-Related and Fraud Penalties
§§6662 to 6664
Pt. III
Applicable Rules
§6665
Subch. B
Assessable Penalties
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