U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 26Chapter IPart 301Subpart 0 - Assessment
View all text of Subpart 0 [§ 301.6201-1 - § 301.6241-7]
§ 301.6205-1 - Special rules applicable to certain employment taxes.

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

Deficiency Procedures
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