eLaws | eCases | United States Code | Federal Courts |

Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter F - Procedure and Administration

Part 301 - Procedure and Administration

SubPart - Assessment

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

Latest version.

§ 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

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');