Title 26
1,899 sections in this title — page 15 of 19.
§ 6717
Refusal of entry
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 6718
Failure to display tax registration on vessels
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 6719
Failure to register or reregister
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 672
Definitions and rules
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 6720
Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 6720A
Penalty with respect to certain adulterated fuels
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 6720B
Fraudulent identification of exempt use property
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 6720C
Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS
§ 6721
Failure to file correct information returns
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 6722
Failure to furnish correct payee statements
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 6723
Failure to comply with other information reporting requirements
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 6724
Waiver; definitions and special rules
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 6725
Failure to report information under section 4101
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 6726
Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
§ 673
Reversionary interests
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 674
Power to control beneficial enjoyment
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 675
Administrative powers
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 6751
Procedural requirements
Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter C— Procedural Requirements
§ 676
Power to revoke
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 677
Income for benefit of grantor
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 678
Person other than grantor treated as substantial owner
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 679
Foreign trusts having one or more United States beneficiaries
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart E— Grantors and Others Treated as Substantial Owners
§ 68
Overall limitation on itemized deductions
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part I— DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6801
Authority for establishment, alteration, and distribution
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6802
Supply and distribution
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6803
Accounting and safeguarding
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6804
Attachment and cancellation
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6805
Redemption of stamps
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6806
Occupational tax stamps
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6807
Stamping, marking, and branding seized goods
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 6808
Special provisions relating to stamps
Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS
§ 681
Limitation on charitable deduction
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart F— Miscellaneous
§ 683
Use of trust as an exchange fund
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart F— Miscellaneous
§ 684
Recognition of gain on certain transfers to certain foreign trusts and estates
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart F— Miscellaneous
§ 685
Treatment of funeral trusts
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart F— Miscellaneous
§ 6851
Termination assessments of income tax
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part I— TERMINATION OF TAXABLE YEAR
§ 6852
Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part I— TERMINATION OF TAXABLE YEAR
§ 6861
Jeopardy assessments of income, estate, gift, and certain excise taxes
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part II— JEOPARDY ASSESSMENTS
§ 6862
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part II— JEOPARDY ASSESSMENTS
§ 6863
Stay of collection of jeopardy assessments
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part II— JEOPARDY ASSESSMENTS
§ 6864
Termination of extended period for payment in case of carryback
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part II— JEOPARDY ASSESSMENTS
§ 6867
Presumptions where owner of large amount of cash is not identified
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part III— SPECIAL RULES WITH RESPECT TO CERTAIN CASH
§ 6871
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter B— Receiverships, Etc.
§ 6872
Suspension of period on assessment
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter B— Receiverships, Etc.
§ 6873
Unpaid claims
Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter B— Receiverships, Etc.
§ 6901
Transferred assets
Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES
§ 6902
Provisions of special application to transferees
Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES
§ 6903
Notice of fiduciary relationship
Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES
§ 6904
Prohibition of injunctions
Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES
§ 6905
Discharge of executor from personal liability for decedent’s income and gift taxes
Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES
§ 691
Recipients of income in respect of decedents
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part II— INCOME IN RESPECT OF DECEDENTS
§ 692
Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part II— INCOME IN RESPECT OF DECEDENTS
§ 7001
Collection of foreign items
Subtitle Subtitle F— Procedure and Administration › Chapter 72— LICENSING AND REGISTRATION › Subchapter A— Licensing
§ 701
Partners, not partnership, subject to tax
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 7011
Registration—persons paying a special tax
Subtitle Subtitle F— Procedure and Administration › Chapter 72— LICENSING AND REGISTRATION › Subchapter B— Registration
§ 7012
Cross references
Subtitle Subtitle F— Procedure and Administration › Chapter 72— LICENSING AND REGISTRATION › Subchapter B— Registration
§ 702
Income and credits of partner
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 703
Partnership computations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 704
Partner’s distributive share
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 705
Determination of basis of partner’s interest
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 706
Taxable years of partner and partnership
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 707
Transactions between partner and partnership
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 708
Continuation of partnership
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 709
Treatment of organization and syndication fees
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part I— DETERMINATION OF TAX LIABILITY
§ 7101
Form of bonds
Subtitle Subtitle F— Procedure and Administration › Chapter 73— BONDS
§ 7102
Single bond in lieu of multiple bonds
Subtitle Subtitle F— Procedure and Administration › Chapter 73— BONDS
§ 7103
Cross references—Other provisions for bonds
Subtitle Subtitle F— Procedure and Administration › Chapter 73— BONDS
§ 7121
Closing agreements
Subtitle Subtitle F— Procedure and Administration › Chapter 74— CLOSING AGREEMENTS AND COMPROMISES
§ 7122
Compromises
Subtitle Subtitle F— Procedure and Administration › Chapter 74— CLOSING AGREEMENTS AND COMPROMISES
§ 7123
Appeals dispute resolution procedures
Subtitle Subtitle F— Procedure and Administration › Chapter 74— CLOSING AGREEMENTS AND COMPROMISES
§ 7124
Cross references
Subtitle Subtitle F— Procedure and Administration › Chapter 74— CLOSING AGREEMENTS AND COMPROMISES
§ 72
Annuities; certain proceeds of endowment and life insurance contracts
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part II— ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 7201
Attempt to evade or defeat tax
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7202
Willful failure to collect or pay over tax
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7203
Willful failure to file return, supply information, or pay tax
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7204
Fraudulent statement or failure to make statement to employees
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7205
Fraudulent withholding exemption certificate or failure to supply information
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7206
Fraud and false statements
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7207
Fraudulent returns, statements, or other documents
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7208
Offenses relating to stamps
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7209
Unauthorized use or sale of stamps
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 721
Nonrecognition of gain or loss on contribution
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart A— Contributions to a Partnership
§ 7210
Failure to obey summons
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7211
False statements to purchasers or lessees relating to tax
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7212
Attempts to interfere with administration of internal revenue laws
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7213
Unauthorized disclosure of information
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7213A
Unauthorized inspection of returns or return information
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7214
Offenses by officers and employees of the United States
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7215
Offenses with respect to collected taxes
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7216
Disclosure or use of information by preparers of returns
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 7217
Prohibition on executive branch influence over taxpayer audits and other investigations
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS
§ 722
Basis of contributing partner’s interest
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart A— Contributions to a Partnership
§ 723
Basis of property contributed to partnership
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart A— Contributions to a Partnership
§ 7231
Failure to obtain license for collection of foreign items
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part II— PENALTIES APPLICABLE TO CERTAIN TAXES
§ 7232
Failure to register or reregister under section 4101, false representations of registration status, etc.
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part II— PENALTIES APPLICABLE TO CERTAIN TAXES
§ 724
Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart A— Contributions to a Partnership
§ 7261
Representation that retailers’ excise tax is excluded from price of article
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses
§ 7262
Violation of occupational tax laws relating to wagering—failure to pay special tax
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses
§ 7268
Possession with intent to sell in fraud of law or to evade tax
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses
§ 7269
Failure to produce records
Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses