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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 7124: Cross references

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES

For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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