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26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Additions to the Tax, Additional Amounts, and Assessable Penalties›Additions to the Tax and Additional Amounts

§ 301.6674-1 Fraudulent statement or failure to furnish statement to employee.

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).

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▸Contents — 26 CFR Part 301 Procedure and Administration - complete
26 CFR Part 301 Procedure and Administration - complete

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