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

§ 301.6682-1 False information with respect to withholding allowances based on itemized…

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

For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations).

[T.D. 7109, 35 FR 16544, Oct. 23, 1970]

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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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