26 USC 6704
§ 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
- § 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1986 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989