WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 68

26 U.S.C. 6696: Rules applicable with respect to sections 6694, 6695, and 6695A

Created in 1976 by Public Law 94-455. Changed by 4 later laws. 1 bill in this Congress would change it; 1 new law this Congress changed it.

2 parts of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (2).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (c), (d)
  • S. 5441 TAS Act · reported by committee · would change (e)

How it got here

2018

  • Pub. L. 115–141, §401(a)(311), substituted "sections 6694," for "section 6694,". (Consolidated Appropriations Act, 2018) Law text · (a)
  • Pub. L. 115–141, §401(a)(312), substituted "6695," for "section 6695,". (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §206(n)(3), inserted ", any administrative adjustment request under section 6227, and any partnership adjustment tracking report under section 6226(b)(4)(A)" before period at end. (Consolidated Appropriations Act, 2018) Law text · (e)

2007

  • Pub. L. 110–172 substituted ", section 6695, or 6695A" for "or under section 6695". (Tax Technical Corrections Act of 2007) Law text · (d)
  • Pub. L. 110–28 substituted "this title" for "subtitle A" in pars. (1) and (2). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (e)

2006

  • Pub. L. 109–280 substituted "6694, 6695, and 6695A" for "6694 and 6695" wherever appearing in section catchline and text and "6694, 6695, or 6695A" for "6694 or 6695" wherever appearing in text. See Codification note above. (Pension Protection Act of 2006) Law text

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.