Title 26

SECTION 301.6682-1

301.6682-1 False information with respect to withholding allowances based on itemized deductions.

§ 301.6682-1 False information with respect to withholding allowances based on itemized deductions.

For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations).

[T.D. 7109, 35 FR 16544, Oct. 23, 1970]

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