U.S. Congress. Senate. To amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods. S. 5143. 119th
Cong., 2nd
sess., Introduced in Senate July 28, 2026. https://www.govinfo.gov/app/details/BILLS-119s5143is.
Congress, Senate (2026, July 28). To amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods. (S. 5143 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119s5143is.
United States, Congress, Senate. To amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119s5143is. 119th Congress, S. 5143, Introduced in Senate 28 Jul. 2026.
S.5143 – 119th Congress (2025-2026): To amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods., S.5143, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119s5143is.