---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch68"
level: "chapter"
label: "Chapter 68"
heading: "Additions to the Tax, Additional Amounts, and Assessable Penalties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch68"
sections_count: 80
---

# Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Contents

- [Subchapter A — Additions to the Tax and Additional Amounts](/usc/26/stF-ch68-schA.md)
- [Subchapter B — Assessable Penalties](/usc/26/stF-ch68-schB.md)
- [Subchapter C — Procedural Requirements](/usc/26/stF-ch68-schC.md)