26 C.F.R. § 301.6682-1. - § 301.6682-1 False Information With Respect to Withholding Allowances Based on Itemized Deductions.

Current as of May 27, 2026

Section 301.6682-1 - § 301.6682-1 False Information With Respect to Withholding Allowances Based on Itemized Deductions.Section 301.6682-1 - § 301.6682-1 False Information With Respect to Withholding Allowances Based on Itemized Deductions.

Section 301.6679-1 - § 301.6679-1 Failure to File Returns, Etc. With Respect to Foreign Corporations or Foreign Partnerships for Taxable Years Beginning After September 3, 1982.Section 301.6684-1 - § 301.6684-1 Assessable Penalties With Respect to Liability for Tax Under Chapter 42.

§ 301.6682-1 False information with respect to withholding allowances based on itemized deductions.

For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations).

$T.D. 7109, 35 FR 16544, Oct. 23, 1970$

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