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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B—Assessable Penalties > PART I—GENERAL PROVISIONS

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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proceedings before it have been instituted or maintained by the taxpayer primarily for delay,

( Aug. 16, 1954, ch. 736 , 68A Stat. 828 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 ; Pub. L. 97–248, title II, § 292(b) , (d)(2)(A), Sept. 3, 1982 , 96 Stat. 574 ; Pub. L. 99–514, title XV, § 1552(a) , Oct. 22, 1986 , 100 Stat. 2753 ; Pub. L. 100–647, title VI, § 6241(b) , Nov. 10, 1988 , 102 Stat. 3748 ; Pub. L. 101–239, title VII, § 7731(a) , Dec. 19, 1989 , 103 Stat. 2400 .)

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