§ 6631. Notice requirements

190 words·~1 min read·/usc/title-26/section-6631

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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.

(Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)

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Public Law 105–206
To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes

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Pub. L. 105–206, title III, § 3308(a)
112 Stat. 745
Pub. L. 105–206, title III, § 3308(c)
Pub. L. 106–554, § 1(a)(7) [title III, § 302(c)]
114 Stat. 2763

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§ 6631

Notice requirements

Stat.×1

Pub. L.Pub. L. 105–206, title III, § 3308(a)

Stat.112 Stat. 745

Pub. L.Pub. L. 105–206, title III, § 3308(c)

Pub. L.Pub. L. 106–554, § 1(a)(7) [title III, § 302(c)]

Stat.114 Stat. 2763

Cites 5Cited by 1 across 1 source