United States Code

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Subchapter B—Assessable Penalties

Part

II.

Failure to comply with certain information reporting requirements.

Editorial Notes

Amendments

1989—Pub. L. 101–239, title VII, §7711(b)(5), Dec. 19, 1989, 103 Stat. 2393, substituted "Failure to comply with certain information reporting requirements" for "Failure to file certain information returns or statements" in item for part II.