Section
6659, added
Pub. L. 97–34, title VII, § 722(a)(1), Aug. 13, 1981,
95 Stat. 341; amended
Pub. L. 97–448, title I, § 107(a)(1), (2), Jan. 12, 1983,
96 Stat. 2391;
Pub. 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.
Section
6659A, added
Pub. L. 99–514, title XI, § 1138(a), Oct. 22, 1986,
100 Stat. 2486, related to additions to tax in case of overstatements of pension liabilities.
Section
6660, added
Pub. L. 98–369, div. A, title I, § 155(c)(2)(A), July 18, 1984,
98 Stat. 694; amended
Pub. L. 99–514, title XVIII, §§ 1811(d),
1899A
(57), Oct. 22, 1986,
100 Stat. 2833, 2961, related to additions to tax in case of valuation understatements for purposes of estate or gift taxes.
Section
6661, added
Pub. L. 97–248, title III, § 323(a), Sept. 3, 1982,
96 Stat. 613; amended
Pub. L. 97–354, § 5(a)(42), Oct. 19, 1982,
96 Stat. 1697;
Pub. L. 98–369, div. A, title VII, § 714(h)(3), July 18, 1984,
98 Stat. 962;
Pub. L. 99–509, title VIII, § 8002(a), (c), Oct. 21, 1986,
100 Stat. 1951;
Pub. L. 99–514, title XV, § 1504(a), Oct. 22, 1986,
100 Stat. 2743, related to substantial understatements of liability.