26 C.F.R. § 301.6413-1

Special rules applicable to certain employment taxes.

Last amended: 2016Year: 2026Length: 17 wordsOfficial source

Cite as 26 C.F.R. § 301.6413-1 (2026)

For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).
Cross-references to the CFR
31.6413
26 C.F.R. § 301.6413-1: Special rules applicable to certain employment taxes. | Justis AI