§5603. Penalty relating to records, returns, and reports — Inbound Citations

Citations to 26 U.S.C. § 5603 as a whole

• 26 U.S.C. § 5207(d)

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  (d) For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615(5).