§7521. Procedures involving taxpayer interviews — Lineage
26 U.S.C. § 7521
How this provision came to be
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Dec 19, 1989 Amendment Pub. L. 101–239 — Improved Penalty Administration and Compliance Tax Act
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Codification
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Nov 10, 1988 Enacted Pub. L. 100–647 — Omnibus Taxpayer Bill of Rights
Release history
3 of 402 release points changed the text.
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381 release points — no change to the text
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Public Law 113-21 Text changed See what changed
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18 release points — no change to the text
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Jan 4, 1995 Public Law 103-465 Text changed
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Effective Date inferred