26 C.F.R. § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
Title 26 - Internal Revenue
For regulations under section 6682, see §31.6682–1 of this chapter (Employment Tax Regulations). [T.D. 7109, 35 FR 16544, Oct. 23, 1970]
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
§ 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
