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19 U.S.C. § 501

U.S. CodeFederal
INCREASE IN PENALTY ON PAID PREPARERS WHO FAIL TO COMPLY WITH EARNED INCOME TAX CREDIT DUE DILIGENCE REQUIREMENTS.
About This Law
pg_id_29182::119-84
Title
19 — Customs Duties
Chapter
CH24
Release
119-84
Release Date
2026-04-17

Section Text

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“(a) In General.— [Amended section 6695 of Title 26, Internal Revenue Code.] “(b) Effective Date.—The amendment made by this section shall apply to documents prepared after December 31, 2011.

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