U.S Code last checked for updates: Nov 22, 2024
§ 6714.
Failure to meet disclosure requirements applicable to quid pro quo contributions
(a)
Imposition of penalty
(b)
Reasonable cause exception
(Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)
cite as: 26 USC 6714