26 USC 6686 - Failure to file returns or supply information by DISC or former FSC

U.S Code last checked for updates: May 02, 2026

§ 6686.

Failure to file returns or supply information by DISC or former FSC

(Added Pub. L. 92–178, title V, § 504(d), Dec. 10, 1971, 85 Stat. 551; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VIII, § 801(d)(15)(A), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(21), Dec. 29, 2007, 121 Stat. 2491.)

cite as: 26 USC 6686