{"data":{"id":"us/26-cfr-301.6682-1","jurisdiction":"us","citation":"26 CFR 301.6682-1","heading":"-1 False information with respect to withholding allowances based on itemized deductions.","body":"For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c8f9beabffffb18784d8296bc8ac2592ce206fa87715d614aa486c031ee59767","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6679-1","next":"us/26-cfr-301.6684-1"},"notice":"GroundRules: Original legal text. Not legal advice."}