1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 75
  5. subchapter D
  6. § 7341

View all text of Subchapter D [§ 7341 - § 7345]

§ 7341. Penalty for sales to evade tax
(a) Nonenforceability of contract
(b) Forfeiture of sum paid on contract
(c) Moiety
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

CITE AS: 26 USC 7341