Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7270
Insurance policies
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 7239 · [§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i),…
- 7240 · [§7240. Repealed. Pub. L. 101–508, title XI,…
- 7241 · [§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…
- 7261 · Representation that retailers' excise tax is excluded from price…
- 7262 · Violation of occupational tax laws relating to wagering—failure…
- 7263 · [§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A),…
- 7264 · [§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i),…
- 7265 · [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i),…
- 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
- 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
- 7268 · Possession with intent to sell in fraud of law or to evade tax
- 7269 · Failure to produce records
- 7270 · Insurance policies
- 7271 · Penalties for offenses relating to stamps
- 7272 · Penalty for failure to register or reregister
- 7273 · Penalties for offenses relating to special taxes
- 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
- 7275 · Penalty for offenses relating to certain airline tickets and…
- 7301 · Property subject to tax
- 7302 · Property used in violation of internal revenue laws
- 7303 · Other property subject to forfeiture
- 7304 · Penalty for fraudulently claiming drawback
- 7321 · Authority to seize property subject to forfeiture
- 7322 · Delivery of seized personal property to United States marshal
- 7323 · Judicial action to enforce forfeiture