§ 7124. — Cross references.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7124]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 74--CLOSING AGREEMENTS AND COMPROMISES
Sec. 7124. Cross references
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 850, Sec. 7123; Pub. L. 97-258,
Sec. 3(f)(12), Sept. 13, 1982, 96 Stat. 1065; renumbered Sec. 7124, Pub.
L. 105-206, title III, Sec. 3465(a)(1), July 22, 1998, 112 Stat. 767.)
Amendments
1998--Pub. L. 105-206 renumbered section 7123 of this title as this
section.
1982--Subsec. (a). Pub. L. 97-258, Sec. 3(f)(12)(A), struck out
heading ``Criminal penalties''.
Subsec. (b). Pub. L. 97-258, Sec. 3(f)(12)(B), struck out subsec.
(b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194)
relating to compromises after judgment.
