2024 26 CFR 1.6038D-8 – Penalties for failure to disclose

2023 26 CFR 1.6038D-8 – Penalties for failure to disclose

2022 26 CFR 1.6038D-8 – Penalties for failure to disclose

2021 26 CFR 1.6038D-8 – Penalties for failure to disclose

2015 26 CFR 1.6038D-8 – Penalties for failure to disclose