26 CFR 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.

Regulations last checked for updates: Dec 19, 2025

Title 26 - Internal Revenue last revised: Dec 16, 2025

§ 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