# Treas. Reg. § 301.6682-1: False information with respect to withholding allowances based on itemized deductions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6682-1>. Interprets 26 U.S.C. § 6682.

For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations). 

[T.D. 7109, 35 FR 16544, Oct. 23, 1970]