---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch68/schA/ptI"
level: "part"
label: "Part I"
heading: "General Provisions"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch68-schA-ptI"
sections_count: 10
---

# Part I — General Provisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties › Subchapter A — Additions to the Tax and Additional Amounts

## Sections

- [§6651. Failure to file tax return or to pay tax](/usc/26/6651.md)
- [§6652. Failure to file certain information returns, registration statements, etc.](/usc/26/6652.md)
- [§6653. Failure to pay stamp tax](/usc/26/6653.md)
- [§6654. Failure by individual to pay estimated income tax](/usc/26/6654.md)
- [§6655. Failure by corporation to pay estimated income tax](/usc/26/6655.md)
- [§6656. Failure to make deposit of taxes](/usc/26/6656.md)
- [§6657. Bad checks](/usc/26/6657.md)
- [§6658. Coordination with title 11](/usc/26/6658.md)
- [§6659. Improper claim for Trump account contribution pilot program credit](/usc/26/6659.md)
- [§§6659A to 6661. Repealed.](/usc/26/6659A...6661.md)
