Treasury Regulations (26 C.F.R.)
26 CFR § 301.6205-1
Special rules applicable to certain employment taxes.
Official textecfr.govlast amended
For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).
Source: view the official text
In this part (40 sections)
- 301.6110-7 · Miscellaneous provisions.
- 301.6111-1T · Questions and answers relating to tax shelter…
- 301.6111-2 · Confidential corporate tax shelters.
- 301.6111-3 · Disclosure of reportable transactions.
- 301.6112-1 · Material advisors of reportable transactions must keep…
- 301.6114-1 · Treaty-based return positions.
- 301.6151-1 · Time and place for paying tax shown on returns.
- 301.6153-1 · Installment payments of estimated income tax by…
- 301.6155-1 · Payment on notice and demand.
- 301.6159-0 · Table of contents.
- 301.6159-1 · Agreements for payment of tax liabilities in installments.
- 301.6161-1 · Extension of time for paying tax.
- 301.6162-1 · Extension of time for payment of tax on gain attributable…
- 301.6163-1 · Extension of time for payment of estate tax on value of…
- 301.6164-1 · Extension of time for payment of taxes by corporations…
- 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 301.6166-1 · Extension of time for payment of estate tax where estate…
- 301.6201-1 · Assessment authority.
- 301.6203-1 · Method of assessment.
- 301.6204-1 · Supplemental assessments.
- 301.6205-1 · Special rules applicable to certain employment taxes.
- 301.6211-1 · Deficiency defined.
- 301.6212-1 · Notice of deficiency.
- 301.6212-2 · Definition of last known address.
- 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
- 301.6213-2 · Omission of correct vehicle identification number.
- 301.6215-1 · Assessment of deficiency found by Tax Court.
- 301.6221-1 · Tax treatment determined at partnership level.
- 301.6221(a)-1 · (a)-1 Determination at partnership level.
- 301.6221(b)-1 · (b)-1 Election out for certain partnerships with 100 or…
- 301.6222-1 · Partner's return must be consistent with partnership…
- 301.6222(a)-1 · (a)-1 Consistent treatment of partnership items.
- 301.6222(a)-2 · (a)-2 Application of consistent reporting and…
- 301.6222(b)-1 · (b)-1 Notification to the Internal Revenue Service when…
- 301.6222(b)-2 · (b)-2 Effect of notification of inconsistent treatment.
- 301.6222(b)-3 · (b)-3 Partner receiving incorrect schedule.
- 301.6223-1 · Partnership representative.
- 301.6223-2 · Binding effect of actions of the partnership and…
- 301.6223(a)-1 · (a)-1 Notice sent to tax matters partner.
- 301.6223(a)-2 · (a)-2 Withdrawal of notice of the beginning of an…