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

Jump To: Amendments

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.

Amendments

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.

Part Referred to in Other Sections

This part is referred to in title 42 section 1320b–14.