26 C.F.R. § 301.6205-1

Special rules applicable to certain employment taxes.

Last amended: 2016Year: 2026Length: 16 wordsOfficial source

Cite as 26 C.F.R. § 301.6205-1 (2026)

For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations). Deficiency Procedures
Cross-references to the CFR
31.6205-1
26 C.F.R. § 301.6205-1: Special rules applicable to certain employment taxes. | Justis AI