Editorial Notes
Prior Provisions
A prior section 6659, added Puspan. L. 97–34, title VII, § 722(a)(1), Aug. 13, 1981, 95 Stat. 341; amended Puspan. L. 97–448, title I, § 107(a)(1), (2), Jan. 12, 1983, 96 Stat. 2391; Puspan. L. 98–369, div. A, title I, § 155(c)(1), title VII, § 721(x)(4), July 18, 1984, 98 Stat. 693, 971, related to additions to tax in case of valuation overstatements for purposes of the income tax, prior to repeal by Puspan. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399.
Another prior section 6659 was renumbered section 6662 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Puspan. L. 119–21, set out as a note under section 128 of this title.