U.S Code last checked for updates: May 17, 2024
All TitlesTitle 26Subtitle FChapter 68Subchapter BPart I
§ 6712.
Failure to disclose treaty-based return positions
(a)
General rule
(b)
Authority to waive
(c)
Penalty in addition to other penalties
(Added Pub. L. 100–647, title I, § 1012(aa)(5)(B), Nov. 10, 1988, 102 Stat. 3532.)
cite as: 26 USC 6712
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