26 C.F.R. § 301.6674-1
Fraudulent statement or failure to furnish statement to employee.
Cite as 26 C.F.R. § 301.6674-1 (2026)
For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).
- Cross-references to the CFR
- 31.6674-1