26 C.F.R. § 301.6674-1. - § 301.6674-1 Fraudulent Statement or Failure to Furnish Statement to Employee.

Current as of May 27, 2026

Section 301.6674-1 - § 301.6674-1 Fraudulent Statement or Failure to Furnish Statement to Employee.Section 301.6674-1 - § 301.6674-1 Fraudulent Statement or Failure to Furnish Statement to Employee.

Section 301.6673-1 - § 301.6673-1 Damages Assessable for Instituting Proceedings Before the Tax Court Merely for Delay.Section 301.6678-1 - § 301.6678-1 Failure to Furnish Statements to Payees.

§ 301.6674-1 Fraudulent statement or failure to furnish statement to employee.

For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).

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