Treasury Regulations (26 C.F.R.)

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

§ 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]

Last amended: 2026-04-13