Sec. 6661 Substantial understatement of liability [Repealed]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[Repealed by Pub.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.]

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