Pub. L. 110-458, tit. I, subtit. B, sec. 127

MODIFICATION OF PENALTY FOR FAILURE TO FILE PARTNERSHIP RETURNS.

EnactedYear: 2008Length: 45 wordsOfficial source
SEC. 127. MODIFICATION OF PENALTY FOR FAILURE TO FILE PARTNERSHIP RETURNS.(a) In General.—Section 6698(b)(1) of the 1986 Code is amended by striking “$85” and inserting “$89”.(b) Effective Date.—The amendment made by subsection (a) shall apply to returns required to be filed after December 31, 2008.
Pub. L. 110-458, tit. I, subtit. B, sec. 127: MODIFICATION OF PENALTY FOR FAILURE TO FILE PARTNERSHIP RETURNS. | Justis AI