Current through Pub. L. 119-100Open in workspace

§ 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 .

(Aug. 16, 1954, ch. 736, 68A Stat. 850, § 7123; Pub. L. 97–258, § 3(f)(12), Sept. 13, 1982, 96 Stat. 1065; renumbered § 7124, Pub. L. 105–206, title III, § 3465(a)(1), July 22, 1998, 112 Stat. 767.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7124

Source: decipher.legal/usc/26/7124 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)