26-U.S.C.-7124
§7124 – Cross References
Pathway
Title 26 > Subtitle F > Chapter 74 > Section 7124
Details
- Reference: Section 7124
- Legend: §7124 – Cross References
- USCode Year: 2013
Provision Content
For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.
(Aug. 16, 1954, ch. 736, 68A Stat. 850, §7123; Pub. L. 97–258, §3(f)(12), Sept. 13, 1982, 96 Stat. 1065; renumbered §7124, Pub. L. 105–206, title III, §3465(a)(1), July 22, 1998, 112 Stat. 767.)
Amendments
1998—Pub. L. 105–206 renumbered section 7123 of this title as this section.
1982—Subsec. (a). Pub. L. 97–258, §3(f)(12)(A), struck out heading Criminal penalties.
Subsec. (b). Pub. L. 97–258, §3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.
U.S. Encyclopedia of Law Coverage
Chapter 74 – Closing Agreements and Compromises in the Legal Encyclopedia: Tax Administration
In this entry about Chapter 74 – Closing Agreements and Compromises, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-7122 in the Legal Encyclopedia: Agreements
In this entry about 26-U.S.C.-7122, find legal reference material, bibliographies and premiere content related to agreements in the American Encyclopedia of Law, presenting a comprehensive view of the United States agreements-specific issues, written by authorities in the field.
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