§6434. Trump accounts contribution pilot program — Inbound Citations
26 U.S.C. § 6434
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 6434 as a whole
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(B) any contribution provided under section 6434, and
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(a) In the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer—(1) if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or(2) if such election was made due to fraud, there shall be imposed a penalty of $1,000.
Citations to §6434(e)(1)
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(AA) an omission of a correct social security number required under section 6434(e)(1) (relating to the Trump accounts contribution pilot program).