26 USC 7124: Cross references
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26 USC 7124: Cross references Text contains those laws in effect on December 24, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 74-CLOSING AGREEMENTS AND COMPROMISES
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§7124. Cross references

For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.

(Aug. 16, 1954, ch. 736, 68A Stat. 850 , §7123; Pub. L. 97–258, §3(f)(12), Sept. 13, 1982, 96 Stat. 1065 ; renumbered §7124, Pub. L. 105–206, title III, §3465(a)(1), July 22, 1998, 112 Stat. 767 .)


Editorial Notes

Amendments

1998-Pub. L. 105–206 renumbered section 7123 of this title as this section.

1982-Subsec. (a). Pub. L. 97–258, §3(f)(12)(A), struck out heading "Criminal penalties".

Subsec. (b). Pub. L. 97–258, §3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.