26 U.S.C. § 6689
Failure to file notice of redetermination of foreign tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6689, Failure to file notice of redetermination of foreign tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464260
- Permanent ID
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Full text
If the taxpayer fails to notify the Secretary (on or before the date prescribed by regulations for giving such notice) of a foreign tax redetermination, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the deficiency attributable to such redetermination an amount (not in excess of 25 percent of the deficiency) determined as follows—
For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g).
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.
- An act to amend the Internal Revenue Code of 1954 to simplify private foundation return and reporting requirements, and for other purposes.House: no recorded tallySenate: no recorded tally