26 USC § 6681 - Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
---
identifier: "/us/usc/t26/s6681"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6681 - Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6681"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]"
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status: "repealed"
---
# [§ 6681. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
Section, added , , ; amended , , ; , , ; –(3), , , related to false equalization tax certificates.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
> “The amendments made by this subparagraph [repealing this section] shall apply with respect to actions occurring after
>
> .”
, , , provided that: