Pub. L. 101-239, tit. VII, subtit. G, pt. III, sec. 7736

MODIFICATION TO PENALTY FOR FRIVOLOUS INCOME TAX RETURN.

EnactedYear: 1989Length: 57 wordsOfficial source
SEC. 7736. MODIFICATION TO PENALTY FOR FRIVOLOUS INCOME TAX RETURN. (a) Requirement of Full Payment of Penalty.—Subsection (c) of section 6703 is amended by striking “section 6700, 6701, or 6702” each place it appears and inserting “section 6700 or 6701”. (b) Effective Date.—The amendment made by subsection (a) shall apply to returns filed after December 31, 1989.
Pub. L. 101-239, tit. VII, subtit. G, pt. III, sec. 7736: MODIFICATION TO PENALTY FOR FRIVOLOUS INCOME TAX RETURN. | Justis AI