26 U.S.C. § 7124

Current through P.L. 117-113 (published on www.congress.gov on 04/19/2022), except for [P. L. 117-103]
Section 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.

26 U.S.C. § 7124

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)7124,, 112 Stat. 767.

EDITORIAL NOTES

AMENDMENTS1998- 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.