1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6712

View all text of Part I [§ 6671 - § 6720C]

§ 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