Treasury Regulations · 26 CFR
§ 301.6682-1. False information with respect to withholding allowances based on itemized deductions.
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. § 6682
Cite as 26 CFR § 301.6682-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 23, 1970 by T.D. 7109
- Issued under
- 26 U.S.C. § 6682
- Length
- 21 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations).
[T.D. 7109, 35 FR 16544, Oct. 23, 1970]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7109 (35 FR 16544)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
Nearby sections
- § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
- § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
- § 301.6678-1 Failure to furnish statements to payees.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
- § 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
- § 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.