---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch68/schA/ptIII"
level: "part"
label: "Part III"
heading: "Applicable Rules"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch68-schA-ptIII"
sections_count: 1
---

# Part III — Applicable Rules

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

- [§6665. Applicable rules](/usc/26/6665.md)