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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES |
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SubChapter A. Additions to the Tax and Additional Amounts |
| Part I. GENERAL PROVISIONS |
| Part II. ACCURACY-RELATED AND FRAUD PENALTIES |
| Part III. APPLICABLE RULES |
Miscellaneous
1989—Pub. L. 101–239, title VII, § 7721(c)(13),