Failure to file information with respect to certain foreign trusts

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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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is not filed on or before the time provided in such section, or

(Added Pub. L. 87–834, § 7(g) , Oct. 16, 1962 , 76 Stat. 988 ; amended Pub. L. 91–172, title I, § 101(j)(53) , Dec. 30, 1969 , 83 Stat. 531 ; Pub. L. 93–406, title II, § 1016(a)(21) , Sept. 2, 1974 , 88 Stat. 931 ; Pub. L. 94–455, title X, § 1013(d)(2) , Oct. 4, 1976 , 90 Stat. 1616 ; Pub. L. 104–188, title I, § 1901(b) , Aug. 20, 1996 , 110 Stat. 1907 ; Pub. L. 111–147, title V, § 535(a) , Mar. 18, 2010 , 124 Stat. 115 .)

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