26 C.F.R. § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
Title 26 - Internal Revenue
For regulations under section 6674, see §31.6674–1 of this chapter (Employment Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Additions to the Tax, Additional Amounts, and Assessable Penalties
Additions to the Tax and Additional Amounts
§ 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
