specified conduct
Defined in 1 place of the United States Code.
For purposes of this section, the term "specified conduct" means any action, or failure to take action, which is—
Source
- 2005–present26 U.S.C. § 7408Internal Revenue Code · Actions to enjoin specified conduct related to tax shelters and reportable transactions · for purposes of this section
For purposes of this section, the term “specified conduct” means any action, or failure to take action, which is—
(1) subject to penalty under section 6700, 6701, 6707, or 6708, or
(2) in violation of any requirement under regulations issued under section 330 of title 31, United States Code.
Source
- 201326 U.S.C. § 7408Internal Revenue Code · Actions to enjoin specified conduct related to tax shelters and reportable transactions · for purposes of this section