Treasury Regulations · 26 CFR
§ 301.6205-1. Special rules applicable to certain employment taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6205
Cite as 26 CFR § 301.6205-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6205
- Length
- 17 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).
Deficiency Procedures
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6201-1 Assessment authority.
- § 301.6203-1 Method of assessment.
- § 301.6204-1 Supplemental assessments.
- § 301.6205-1 Special rules applicable to certain employment taxes.
- § 301.6211-1 Deficiency defined.
- § 301.6212-1 Notice of deficiency.
- § 301.6212-2 Definition of last known address.
- § 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.