26 USC Subtitle F, CHAPTER 68, Subchapter B, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter B-Assessable PenaltiesPART II-FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

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PART II-FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

Sec.

6721.

Failure to file correct information returns.

6722.

Failure to furnish correct payee statements.

6723.

Failure to comply with other information reporting requirements.

6724.

Waiver; definitions and special rules.

6725.

Failure to report information under section 4101.

6726.

Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds.

Editorial Notes

Amendments

2025- Pub. L. 119–21, title VII, §70421(d)(4)(B), July 4, 2025, 139 Stat. 231 , added item 6726.

2004- Pub. L. 108–357, title VIII, §863(d)(2), Oct. 22, 2004, 118 Stat. 1620 , added item 6725.

1989- Pub. L. 101–239, title VII, §7711(a), Dec. 19, 1989, 103 Stat. 2388 , substituted "COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS" for "FILE CERTAIN INFORMATION RETURNS OR STATEMENTS" in part heading and substituted "correct" for "certain" in items 6721 and 6722 and "comply with other information reporting requirements" for "include correct information" in item 6723.