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 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
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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