26 C.F.R. § 301.6205-1 Special rules applicable to certain employment taxes.
Title 26 - Internal Revenue
For regulations under section 6205, see §31.6205–1 of this chapter (Employment Tax Regulations). Deficiency Procedures
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Assessment
In General
§ 301.6205-1 Special rules applicable to certain employment taxes.
