REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Feb 13, 2026
Title 26 - Internal Revenue last revised: Feb 11, 2026
All Titles
Title 26
Chapter I
Part 301
Subpart 0 - Assessment
View all text of Subpart 0 [§ 301.6201-1 - § 301.6241-7]
§ 301.6205-1 - Special rules applicable to certain employment taxes.
For regulations under section 6205, see
§ 31.6205-1
of this chapter (Employment Tax Regulations).
Deficiency Procedures
authority:
26 U.S.C. 7805.
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as:
26 CFR 301.6205-1
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!