Pub. L. 110-458, tit. I, subtit. B, sec. 128

MODIFICATION OF PENALTY FOR FAILURE TO FILE S CORPORATION RETURNS.

EnactedYear: 2008Length: 46 wordsOfficial source
SEC. 128. MODIFICATION OF PENALTY FOR FAILURE TO FILE S CORPORATION RETURNS.(a) In General.—Section 6699(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. 128: MODIFICATION OF PENALTY FOR FAILURE TO FILE S CORPORATION RETURNS. | Justis AI