26 C.F.R. § 301.6682-1

False information with respect to withholding allowances based on itemized deductions.

Last amended: 2016Year: 2026Length: 22 wordsOfficial source

Cite as 26 C.F.R. § 301.6682-1 (2026)

For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations). [T.D. 7109, 35 FR 16544, Oct. 23, 1970]
Cross-references to the CFR
31.6682-1
26 C.F.R. § 301.6682-1: False information with respect to withholding allowances based on itemized deductions. | Justis AI