Tax Notes logo

Sec. 6659 Addition to tax in the case of valuation overstatements for purposes of the income tax [Repealed]

  • Internal Revenue Code of 1986
  • SUBTITLE F -- PROCEDURE AND ADMINISTRATION
  • Chapter 68 -- Additions to the Tax, Additional Amounts, and Assessable Penalties
  • Subchapter A -- Additions to the Tax, Additional Amounts
  • Part I -- General provisions

[Repealed by Pub. L. 101-239, title VII, Sec. 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399.]

Copy RID