Part II — Failure to Comply with Certain Information Reporting Requirements
- §6721 Failure to file correct information returns
- §6722 Failure to furnish correct payee statements
- §6723 Failure to comply with other information reporting requirements
- §6724 Waiver; definitions and special rules
- §6725 Failure to report information under section 4101
- §6726 Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds