View all text of Part I [§ 6671 - § 6720C]

§ 6706. Original issue discount information requirements
(a) Failure to show information on debt instrument
(b) Failure to furnish information to Secretary
(c) Deficiency procedures not to apply
(Added Pub. L. 98–369, div. A, title I, § 41(c)(1), July 18, 1984, 98 Stat. 555.)