Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 301Subpart 0 - Additions to the Tax, Additional Amounts, and Assessable Penalties
View all text of Subpart 0 [§ 301.6651-1 - § 301.6724-1]
§ 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]
authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6682-1
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