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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 68
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
subchapter B
Assessable Penalties
part II
FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
Part II. FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 6721
- Failure to file correct information returns
§ 6722
- Failure to furnish correct payee statements
§ 6723
- Failure to comply with other information reporting requirements
§ 6724
- Waiver; definitions and special rules
§ 6725
- Failure to report information under section 4101
