# Treas. Reg. § 301.6205-1: Special rules applicable to certain employment taxes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6205-1>. Interprets 26 U.S.C. § 6205.

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