To amend the Internal Revenue Code of 1986 to limit the penalty for failure to disclose reportable transactions based on resulting tax benefits, and for other purposes.
Citations are generated automatically from bibliographic data
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Chicago
U.S. Congress. Senate. Small Business Penalty Relief Act of 2009. S. 2771. 111th
Cong., 1st
sess., Introduced in Senate November 16, 2009. https://www.govinfo.gov/app/details/BILLS-111s2771is.
APA
Congress, Senate (2009, November 16). Small Business Penalty Relief Act of 2009 (S. 2771 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-111s2771is.
MLA
United States, Congress, Senate. Small Business Penalty Relief Act of 2009. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-111s2771is. 111th Congress, S. 2771, Introduced in Senate 16 Nov. 2009.
Bluebook
S.2771 - 111th Congress (2009-2010): Small Business Penalty Relief Act of 2009, S.2771, 111th Cong. (2009), https://www.govinfo.gov/app/details/BILLS-111s2771is.