§4374. Liability for tax — Inbound Citations

26 U.S.C. § 4374

Cited by 1 provision in release 119-102.

Citations to 26 U.S.C. § 4374 as a whole

26 U.S.C. § 7270

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Any person who fails to comply with the requirements of section 4374 (relating to liability for tax on policies issued by foreign insurers), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax.