Subchapter A—Additions to the Tax and Additional Amounts

Part
I.
General provisions.
II.
Accuracy-related and fraud penalties.
III.
Applicable rules.

        

Editorial Notes

Amendments

1989—Pub. L. 101–239, title VII, §7721(c)(13), Dec. 19, 1989, 103 Stat. 2400, added part analysis consisting of parts I to III.