26 USC § 6678 - Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
---
identifier: "/us/usc/t26/s6678"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6678 - Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6678"
section_name: "Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6678. Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
Section, added , , ; amended , §§ 204(c)(2), 221(b)(3), , , 75; , , ; , , ; , (b)(2), , , 344; , §§ 309(b)(3), 311(a)(2), 312(b), 314(b), 315(c), , , 600, 602, 605, 607; , , ; , , ; , §§ 145(b)(3), 146(b)(3), 148(b)(3), 149(b)(2), (3), 155(b)(2)(B), title VII, § 714(f), (q)(3), , , 686, 689, 690, 693, 961, 966; , , , related to penalties for failure to furnish certain statements.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date note under .