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 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).
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