26 C.F.R. § 301.6205-1. - § 301.6205-1 Special Rules Applicable to Certain Employment Taxes.

Current as of May 27, 2026

Section 301.6205-1 - § 301.6205-1 Special Rules Applicable to Certain Employment Taxes.Section 301.6205-1 - § 301.6205-1 Special Rules Applicable to Certain Employment Taxes.

Section 301.6204-1 - § 301.6204-1 Supplemental Assessments.Section 301.6211-1 - § 301.6211-1 Deficiency Defined.

§ 301.6205-1 Special rules applicable to certain employment taxes.

For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).

Deficiency Procedures

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