1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Additions to the Tax, Additional Amounts, and Assessable Penalties
  6. Topic - Additions to the Tax and Additional Amounts
  7. 26 CFR § 301.6674-1
26 CFR § 301.6674-1
Fraudulent statement or failure to furnish statement to employee
June 25, 2020
CFR

For regulations under section 6674, see §31.6674-1 of this chapter (Employment Tax Regulations).

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§ 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay
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§ 301.6678-1 Failure to furnish statements to payees

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