# 26 U.S.C. § 7124: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7124>. Cite pinpoints as 26 U.S.C. § 7124(a)(1).

For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.

## Connections

Cites: § 7206 Fraud and false statements

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 850
- 1982-09-13: [Pub. L. 97-258](/26/act/97-258.md), 96 Stat. 1065
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 767