1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 76
  5. subchapter B
  6. § 7423
  7. notes
Editorial Notes
Amendments

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).

CITE AS: 26 USC 7423