26 USC 6712 - Failure to disclose treaty-based return positions

U.S. CODE

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U.S Code last checked for updates: Nov 22, 2024

§ 6712.

Failure to disclose treaty-based return positions

(a)

General rule

(b)

Authority to waive

(c)

Penalty in addition to other penalties

(Added Pub. L. 100–647, title I, § 1012(aa)(5)(B), Nov. 10, 1988, 102 Stat. 3532.)

cite as: 26 USC 6712

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