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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 74 - Closing Agreements and Compromises
Sec. 7124 - Cross references
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26 U.S.C. § 7124 (2018) |
§7124. Cross references |
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. |
United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 74 - CLOSING AGREEMENTS AND COMPROMISES Sec. 7124 - Cross references |
section 7124 |
2018 |
January 14, 2019 |
No |
standard |
96 Stat. 1065 112 Stat. 767 |
Public Law 97-258, Public Law 105-206 |
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