26 USC § 6683 - Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
---
identifier: "/us/usc/t26/s6683"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6683 - Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6683"
section_name: "Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]"
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status: "repealed"
---
# [§ 6683. Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
Section, added , , ; amended , , ; , , , related to failure of foreign corporation to file return of personal holding company tax.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective as if included in the provisions of the American Jobs Creation Act of 2004, , to which it relates, see , set out as an Effective Date of 2005 Amendment note under .