26 U.S.C. § 5068
§ 5068. Cross reference
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Technical Amendments Act of 1958. Last changed December 27, 2020 by the Consolidated Appropriations Act, 2021.
Every change, newest first (3)
- December 27, 2020Consolidated Appropriations Act, 2021
- January 8, 1971Public Law 91-659
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.