Implements § 6205Open in workspace
Reg. § 301.6205-1 Special rules applicable to certain employment taxes.
26 CFR § 301.6205-1eCFR, current through 2026-07-14
For regulations under section , see (Employment Tax Regulations).
Deficiency Procedures
Source: decipher.legal/cfr/26/301.6205-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14