26 U.S.C. 6664: Definitions and special rules

2022

• Pub. L. 117–328 inserted "or to any disallowance of a deduction described in section 6662(b)(10)" before period at end. (Consolidated Appropriations Act, 2023) Law text · (c)

2015

• Pub. L. 114–113 inserted at end "A rule similar to the rule of section 6211(b)(4) shall apply for purposes of this subsection." (Consolidated Appropriations Act, 2016) Law text · (a)

2010

• Pub. L. 111–152, §1409(c)(1)(A), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively. See Codification note above. (Health Care and Education Reconciliation Act of 2010) Law text · (c)
• Pub. L. 111–152, §1409(c)(1)(B), substituted "paragraph (3)" for "paragraph (2)". See Codification note above. (Health Care and Education Reconciliation Act of 2010) Law text · (c)
• Pub. L. 111–152, §1409(c)(2)(A), (C), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4). See Codification note above. (Health Care and Education Reconciliation Act of 2010) Law text · (d), (3)
• Pub. L. 111–152, §1409(c)(2)(B), substituted "paragraph (3)(C)" for "paragraph (2)(C)" in introductory provisions. See Codification note above. (Health Care and Education Reconciliation Act of 2010) Law text · (d)
• Pub. L. 111–152, §1409(c)(2)(A), redesignated par. (3) as (4). See Codification note above. (Health Care and Education Reconciliation Act of 2010) Law text · (d)

2006

• Pub. L. 109–280, §1219(a)(3), substituted "paragraph (1) shall not apply. The preceding sentence shall not apply to a substantial valuation overstatement under chapter 1 if—" for "paragraph (1) shall not apply unless—" in introductory provisions. See Codification note above. (Pension Protection Act of 2006) Law text · (c)
• Pub. L. 109–280, §1219(c)(2), amended subpars. (B) and (C) generally. Prior to amendment, subpars. (B) and (C) read as follows: (Pension Protection Act of 2006) Law text · (c), (C)

2004

• Pub. L. 108–357, §812(c)(2)(B), inserted "for underpayments" after "exception" in heading. (American Jobs Creation Act of 2004) Law text · (c)
• Pub. L. 108–357, §812(c)(2)(A), substituted "section 6662 or 6663" for "this part". (American Jobs Creation Act of 2004) Law text · (c)
• Pub. L. 108–357, §812(c)(1), added subsec. (d). (American Jobs Creation Act of 2004) Law text · (d)