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26 U.S.C. § 6680 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 88–563, § 6(a), Sept. 2, 1964, 78 Stat. 845; amended Pub. L. 91–128, § 4(h)(1), Nov. 26, 1969, 83 Stat. 268; Pub. L. 92–9, § 3(j)(2), Apr. 1, 1971, 85 Stat. 22, related to failure to file interest equalization tax returns.
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Source file: Laws/federal/codes/united-states-code/title-26/section-6680-repealed-pub-l-94455-title-xix-1904-b-10-a-vi-i-oct-4-1976-90-stat-1817--157e53522f.md
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Source location: Title 26, Chapter 68, § 6680; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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### Statutory Notes
Section, added Pub. L. 88–563, § 6(a), Sept. 2, 1964, 78 Stat. 845; amended Pub. L. 91–128, § 4(h)(1), Nov. 26, 1969, 83 Stat. 268; Pub. L. 92–9, § 3(j)(2), Apr. 1, 1971, 85 Stat. 22, related to failure to file interest equalization tax returns.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Machine guns and short barrelled firearms** The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.
**(b) Sales to defense department** No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles.
**(c) Small manufacturers, etc.**
(1) **In general** — The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year.
(2) **Controlled groups** — All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1).
**(d) Records** Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** In case of failure—
(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;
(2) to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or
(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefor (10 business
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6651
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Federal law — U.S. Code and appendices · legal_authorities
Page 3792
TITLE 26—INTERNAL REVENUE CODE
[§ 6680
nerships occurring after Sept. 3, 1982, see section 407(b)
of Pub. L. 97–248, set out as an Effective Date note
under section 6046A of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93–406 applicable, except as
otherwise provided in section 1017(c) through (i) of Pub.
L. 93–406, for plan years beginning after Sept. 2, 1974,
but, in the case of plans in existence on Jan. 1, 1974,
amendment by Pub. L. 93–406 applicable for plan years
beginning after Dec. 31, 1975, see section 1017 of Pub. L.
93–406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91–172 effective Jan. 1, 1970,
see section 101(k)(1) of Pub. L. 91–172, set out as an Ef-
fective Date note under section 4940 of this title.
[§ 6680. Repealed. Pub. L. 94–455, title XIX,
§ 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat.
1817]
Section, added Pub. L. 88–563, § 6(a), Sept. 2, 1964, 78
Stat. 845; amended Pub. L. 91–128, § 4(h)(1), Nov. 26, 1969,
83 Stat. 268; Pub. L. 92–9, § 3(j)(2), Apr. 1, 1971, 85 Stat.
22, related to failure to file interest equalization tax re-
turns.
[§ 6681. Repealed. Pub. L. 94–455, title XIX,
§ 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
Section, added Pub. L. 88–563, § 6(a), Sept. 2, 1964, 78
Stat. 845; amended Pub. L. 90–59, § 4(d), July 1, 1967, 81
Stat. 155; Pub. L. 90–73, § 2(d), Aug. 29, 1967, 81 Stat. 176;
Pub. L. 92–9, § 3(k)(1)–(3), Apr. 1, 1971, 85 Stat. 22, related
to false equalization tax certificates.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(iii), Oct. 4,
1976, 90 Stat. 1817, provided that: ‘‘The amendments
made by th
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6680
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