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U.S. Code Title 26
Subtitle F
Chapter 68
Subchapter A
Part II
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Part II: ACCURACY-RELATED AND FRAUD PENALTIES
Section 6662: Imposition of accuracy-related penalty on underpayments
Section 6662A: Imposition of accuracy-related penalty on understatements with respect to reportable transactions
Section 6663: Imposition of fraud penalty
Section 6664: Definitions and special rules