---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch68/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Additions to the Tax and Additional Amounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch68-schA"
sections_count: 15
---

# Subchapter A — Additions to the Tax and Additional Amounts

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

## Contents

- [Part I — General Provisions](/usc/26/stF-ch68-schA-ptI.md)
- [Part II — Accuracy-Related and Fraud Penalties](/usc/26/stF-ch68-schA-ptII.md)
- [Part III — Applicable Rules](/usc/26/stF-ch68-schA-ptIII.md)