26 U.S.C. § 7124
§ 7124. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed July 22, 1998 by the IRS Restructuring and Reform Act of 1998.
Every change, newest first (3)
- July 22, 1998IRS Restructuring and Reform Act of 1998
- September 13, 1982Public Law 97-258
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.