26 C.F.R. § 301.6413-1

Current through September 30, 2024

Section 301.6413-1 - Special rules applicable to certain employment taxes

For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1 , inclusive, of this chapter (Employment Tax Regulations).

26 C.F.R. §301.6413-1