1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part II
  7. § 6725
  8. notes
Statutory Notes and Related Subsidiaries
Effective Date

Section applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Puspan. L. 108–357, set out as a note under section 6719 of this title.

CITE AS: 26 USC 6725