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§ 301.6682-1
False information with respect to withholding allowances based on itemized deductions.
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§ 301.6682-1
Part 301: Procedure And Administration
›
Subpart I: Additions to the Tax, Additional Amounts, and Assessable Penalties
§ 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
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For regulations under
section 6682
, see
§ 31.6682-1
of this chapter (Employment Tax Regulations).
[T.D. 7109, 35 FR 16544, Oct. 23, 1970]