Additions to the Tax and Additional Amounts

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFRe7a848e7ecebb4b
10. ›
11. Subject Group Additions to the Tax and Additional Amounts

Sections

• 301.6651-1
  § 301.6651-1 Failure to file tax return or to pay tax.
• 301.6652-1
  § 301.6652-1 Failure to file certain information returns.
• 301.6652-2
  § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
• 301.6652-3
  § 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
• 301.6653-1
  § 301.6653-1 Failure to pay tax.
• 301.6654-1
  § 301.6654-1 Failure by individual to pay estimated income tax.
• 301.6655-1
  § 301.6655-1 Failure by corporation to pay estimated income tax.
• 301.6656-1
  § 301.6656-1 Abatement of penalty.
• 301.6657-1
  § 301.6657-1 Bad checks.
• 301.6658-1
  § 301.6658-1 Addition to tax in case of jeopardy.
• 301.6659-1
  § 301.6659-1 Applicable rules.
• 301.6671-1
  § 301.6671-1 Rules for application of assessable penalties.
• 301.6672-1
  § 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
• 301.6673-1
  § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
• 301.6674-1
  § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
• 301.6678-1
  § 301.6678-1 Failure to furnish statements to payees.
• 301.6679-1
  § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
• 301.6682-1
  § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
• 301.6684-1
  § 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
• 301.6685-1
  § 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
• 301.6686-1
  § 301.6686-1 Failure of DISC to file returns.
• 301.6688-1
  § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
• 301.6689-1
  § 301.6689-1 Failure to file notice of redetermination of foreign income taxes.
• 301.6690-1
  § 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
• 301.6692-1
  § 301.6692-1 Failure to file actuarial report.
• 301.6693-1
  § 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
• 301.6707-1
  § 301.6707-1 Failure to furnish information regarding reportable transactions.
• 301.6707A-1
  § 301.6707A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
• 301.6708-1
  § 301.6708-1 Failure to maintain lists of advisees with respect to reportable transactions.
• 301.6708-1T
  § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
• 301.6712-1
  § 301.6712-1 Failure to disclose treaty-based return positions.
• 301.6721-0
  § 301.6721-0 Table of Contents.
• 301.6721-1
  § 301.6721-1 Failure to file correct information returns.
• 301.6722-1
  § 301.6722-1 Failure to furnish correct payee statements.
• 301.6723-1
  § 301.6723-1 Failure to comply with other information reporting requirements.
• 301.6724-1
  § 301.6724-1 Reasonable cause.
• 301.6751(b)-1
  § 301.6751(b)-1 Supervisory and higher level official approval for penalties.