Pub. L. 114-125 Feb. 24, 2016

130 Stat. 210 · Changed 2 sections of the Code

Bill H.R. 644 · House report H. Rept. 114-18 · Conference report H. Rept. 114-376

§ 4672 Definitions and special rules

    § 6651 Failure to file tax return or to pay tax

    • (a) Pub. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions.
    • (i) Pub. L. 114–125, § 921(b), substituted “$205” for “$135”.