Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6721&num=0&edition=prelim
Timestamp: 2020-01-29 11:12:49
Document Index: 67802391

Matched Legal Cases: ['§1501', '§7601', '§7711', '§11318', '§1211', '§2102', '§208', '§806', '§202', '§11002', '§101', '§401', '§101', '§401']

[USC02] 26 USC 6721: Failure to file correct information returns
26 USC 6721: Failure to file correct information returns Text contains those laws in effect on January 28, 2020
(iii) no single amount reported for tax withheld on the information return differs from the correct amount by more than $25,
In the case of any failure relating to a return required to be filed in a calendar year beginning after 2014, each of the dollar amounts under subsections (a), (b), (d) (other than paragraph (2)(A) thereof), and (e) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting "calendar year 2011" for "calendar year 2016" in subparagraph (A)(ii) thereof.
(Added Pub. L. 99–514, title XV, §1501(a), Oct. 22, 1986, 100 Stat. 2732 ; amended Pub. L. 100–690, title VII, §7601(a)(2)(A), Nov. 18, 1988, 102 Stat. 4503 ; Pub. L. 101–239, title VII, §7711(a), Dec. 19, 1989, 103 Stat. 2388 ; Pub. L. 101–508, title XI, §11318(b), Nov. 5, 1990, 104 Stat. 1388–459 ; Pub. L. 109–280, title XII, §1211(b)(2), Aug. 17, 2006, 120 Stat. 1073 ; Pub. L. 111–240, title II, §2102(a)–(f), Sept. 27, 2010, 124 Stat. 2561 , 2562; Pub. L. 113–295, div. B, title II, §208(f), Dec. 19, 2014, 128 Stat. 4074 ; Pub. L. 114–27, title VIII, §806(a)–(d), June 29, 2015, 129 Stat. 416 , 417; Pub. L. 114–113, div. Q, title II, §202(a), (d), Dec. 18, 2015, 129 Stat. 3076 , 3077; Pub. L. 115–97, title I, §11002(d)(1)(PP), Dec. 22, 2017, 131 Stat. 2061 ; Pub. L. 115–141, div. U, title I, §101(f)(2), title IV, §401(a)(299)(F), Mar. 23, 2018, 132 Stat. 1161 , 1198.)
2018-Subsec. (c)(3)(A)(iii). Pub. L. 115–141, §101(f)(2), substituted "the information return" for "any information return".
Subsec. (f)(1). Pub. L. 115–141, §401(a)(299)(F), inserted "an amount equal to" after "increased by" and "for the calendar year" after "section 1(f)(3)".