26 U.S. Code Chapter 68, Subchapter A - Additions to the Tax and Additional Amounts

Part I. General provisions. II. Accuracy-related and fraud penalties. III. Applicable rules.

1989—Pub. L. 101–239, title VII, § 7721(c)(13),Dec. 19, 1989, 103 Stat. 2400, added part analysis consisting of parts I to III.


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