26 C.F.R. § 31.6157-1
Cross reference.
Cite as 26 C.F.R. § 31.6157-1 (2026)
For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of § 31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see § 31.6302(c)-2A.
[T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988]
- Cross-references to the CFR
- 31.6302