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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Additions to the Tax, Additional Amounts, and Assessable Penalties |
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Additions to the Tax and Additional Amounts |
§ 301.6674-1 - Fraudulent statement or failure to furnish statement to employee.
Latest version.
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§ 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).