Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads
26 U.S.C. 7124: Cross referencesText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 74-CLOSING AGREEMENTS AND COMPROMISES
Jump To: Source CreditEditorial NotesAmendments

§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.