Internal Revenue Code · 26 U.S.C.
§ 7124. Cross references
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7124
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 13, 1982 by Pub. L. 97–258
- Last amended
- July 22, 1998 by Pub. L. 105–206
- Amendments
- 1 dated changes in the source credit
- Length
- 64 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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 7206.
(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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 105–206
- Enacted by Pub. L. 97–258Parts changed in 1982: (a) (b)
Where it sits in the Code
Nearby sections
- § 7121 Closing agreements
- § 7122 Compromises
- § 7123 Appeals dispute resolution procedures
- § 7124 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1998—Pub. L. 105–206 renumbered section 7123 of this title as this section.
1982—Subsec. (a). Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”.
Subsec. (b). Pub. L. 97–258, § 3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.