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Federal regulations · Through 2026-08-25 · Newer source version available

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

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Assessment

For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).

Deficiency Procedures

Collected 2026-08-27T02:25:11Z. Source file · JSON

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