1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6714

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

§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
(a) Imposition of penalty
(b) Reasonable cause exception
(Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)

CITE AS: 26 USC 6714