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TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter B > § 7434
NOTES:
Source
(Added Pub. L. 104–168, title VI, § 601(a), July 30, 1996, 110 Stat. 1462; amended Pub. L. 105–206, title VI, § 6023(29), July 22, 1998, 112 Stat. 826.)
Prior Provisions
A prior section
7434 was renumbered 7437 of this title.
Amendments
1998—Subsec. (b)(3). Pub. L. 105–206 substituted “attorneys’ fees” for “attorneys fees”.
Effective Date
Section 601(c) of Pub. L. 104–168 provided that: “The amendments made by this section [enacting this section and renumbering former section
7434 as
7435 of this title] shall apply to fraudulent information returns filed after the date of the enactment of this Act [July 30, 1996].”
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