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Subchapter B⁠—Assessable Penalties — Front Matter

Chap.Sec.
I.General provisions.
II.Failure to comply with certain information reporting requirements.

Editorial Notes

Amendments

1989⁠—Pub. L. 101–239, title VII, § 7711(b)(5), Dec. 19, 1989, 103 Stat. 2393, substituted “Failure to comply with certain information reporting requirements” for “Failure to file certain information returns or statements” in item for part II.