United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES |
SubChapter A. Additions to the Tax and Additional Amounts |
SubChapter B. Assessable Penalties |
SubChapter C. Procedural Requirements |
Miscellaneous
1998—Pub. L. 105–206, title III, § 3306(b),