26 U.S.C. § 6631 — Notice requirements
submitted 28 years ago by Pub. L. 105-206 to r/title-26-INTERNAL-REVENUE-CODE · 48 words · no verdicts yet
This section covers Notice requirements. It sets out the specific rules, duties, definitions, exceptions, and procedures stated in the section.
The Secretary* must include with each notice to an individual taxpayer* which includes an amount of interest required to be paid by such taxpayer under this title information about the section of this title under which the interest is imposed and a computation of the interest.
The Secretary* shall include with each notice to an individual taxpayer* which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.
Source credit: (Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)
- 1998Enacted · Pub. L. 105-206 · 112 Stat. 745
A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-206 on 1998-07-22.
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