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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
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Part II — Accuracy-Related and Fraud Penalties
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Pt. I
General Provisions
Pt. III
Applicable Rules
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Part II — Accuracy-Related and Fraud Penalties
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§6662
Imposition of accuracy-related penalty on underpayments
§6662A
Imposition of accuracy-related penalty on understatements with respect to reportable transactions
§6663
Imposition of fraud penalty
§6664
Definitions and special rules
‹
Pt. I
General Provisions
Pt. III
Applicable Rules
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