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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2007-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any person required to pay any penalty described in section 2.05 of Rev. Proc. 2005–51 that is also required to file periodic reports under section 13 or 15(d) of the Securities Exchange Act of 1934

March 19, 2007 761 2007–12 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-12
Internal Revenue Bulletin 2007-12

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