Treasury Regulations (26 C.F.R.)

26 CFR § 301.6205-1 — Special rules applicable to certain employment taxes.

§ 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

Last amended: 2026-04-13