
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[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.
