26 U.S. Code § 6679 - LII / Legal Information Institute
https://www.law.cornell.edu/uscode/text/26/6679
Web26 U.S. Code § 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships. In addition to any criminal penalty provided by law, any person required to file a return under section 6046 or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show ...
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