1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Assessment
  6. Topic - In General
  7. 26 CFR § 301.6205-1
26 CFR § 301.6205-1
Special rules applicable to certain employment taxes
June 25, 2020
CFR

For regulations under section 6205, see §31.6205-1 of this chapter (Employment Tax Regulations).

Deficiency Procedures

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§ 301.6204-1 Supplemental assessments
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§ 301.6211-1 Deficiency defined

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