26 CFR § 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.
---
identifier: "/us/cfr/t26/s301.6682-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6682-1 - False information with respect to withholding allowances based on itemized deductions."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6682-1"
section_name: "False information with respect to withholding allowances based on itemized deductions."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
For regulations under section 6682, see § 31.6682-1 of this chapter (Employment Tax Regulations).
[T.D. 7109, 35 FR 16544, Oct. 23, 1970]