Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7207&num=0&edition=prelim
Timestamp: 2019-11-17 11:57:20
Document Index: 274357368

Matched Legal Cases: ['§ 7207', '§7', '§101', '§1906', '§1', '§329', '§491', '§10704', '§1004', '§6', '§6', '§2']

[USC02] 26 USC 7207: Fraudulent returns, statements, or other documents
<< Previous TITLE 26 / Subtitle F / CHAPTER 75 / Subchapter A / PART I / § 7207 Next >>
26 USC 7207: Fraudulent returns, statements, or other documents Text contains those laws in effect on November 16, 2019
(Aug. 16, 1954, ch. 736, 68A Stat. 853 ; Pub. L. 87–792, §7(m)(3), Oct. 10, 1962, 76 Stat. 831 ; Pub. L. 91–172, title I, §101(e)(5), Dec. 30, 1969, 83 Stat. 524 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 96–603, §1(d)(5), Dec. 28, 1980, 94 Stat. 3505 ; Pub. L. 97–248, title III, §329(d), Sept. 3, 1982, 96 Stat. 619 ; Pub. L. 98–369, div. A, title IV, §491(d)(51), July 18, 1984, 98 Stat. 852 ; Pub. L. 100–203, title X, §10704(c), Dec. 22, 1987, 101 Stat. 1330–463 ; Pub. L. 105–277, div. J, title I, §1004(b)(2)(E), Oct. 21, 1998, 112 Stat. 2681–890 ; Pub. L. 107–276, §6(d), Nov. 2, 2002, 116 Stat. 1933 .)
2002-Pub. L. 107–276 substituted "pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527" for "pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104".
1998-Pub. L. 105–277 struck out "or (e)" after "subsection (d)".
1987-Pub. L. 100–203 inserted reference to subsec. (e) of section 6104.
1984-Pub. L. 98–369 struck out "or (c)" after "subsection (b)".
1982-Pub. L. 97–248 substituted "$10,000 ($50,000 in the case of a corporation)" for "$1,000" wherever appearing.
1980-Pub. L. 96–603 substituted "subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104" for "sections 6047(b) or (c), 6056, or 6104(d)".
1969-Pub. L. 91–172 substituted "sections 6047(b) or (c), 6056, or 6104(d)" for "section 6047(b) or (c)".
1962-Pub. L. 87–792 inserted sentence providing that any person required pursuant to section 6047(b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Pub. L. 107–276, §6(h)(3), Nov. 2, 2002, 116 Stat. 1934 , provided that: "The amendment made by subsection (d) [amending this section] shall apply to reports and notices required to be filed on or after the date of the enactment of this Act [Nov. 2, 2002]."
Pub. L. 110–428, §2(e), Oct. 15, 2008, 122 Stat. 4840 , provided that: "The Secretary of the Treasury shall annually submit to Congress and make publicly available a report on the filing of false and fraudulent returns by individuals incarcerated in Federal and State prisons. Such report shall include statistics on the number of false and fraudulent returns associated with each Federal and State prison."