U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 301Subpart 0 - Additions to the Tax, Additional Amounts, and Assessable Penalties
View all text of Subpart 0 [§ 301.6651-1 - § 301.6751(b)-1]
§ 301.6674-1 - Fraudulent statement or failure to furnish statement to employee.

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

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