GroundRules
26 CFR 301.6674-1: -1 Fraudulent statement or failure to furnish statement to employee.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Additions to the Tax, Additional Amounts, and Assessable Penalties
For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).
Collected 2026-08-27T02:25:11Z. Source file · JSON