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26 U.S.C. § 6665

Applicable rules

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 6665, Applicable rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464239
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Full text

Except as otherwise provided in this title— For purposes of subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654, or 6655; except that it shall apply—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 101-239(H.R. 3299)1989-12-19
    Omnibus Budget Reconciliation Act of 1989
    House: no recorded tallySenate: 87–7