26 C.F.R. § 31.6302(b)-1

Method of collection.

Last amended: 2016Year: 2026Length: 25 wordsOfficial source

Cite as 26 C.F.R. § 31.6302(b)-1 (2026)

For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§ 31.6011(a)-1 and 31.6011(a)-5.
Cross-references to the CFR
31.6011
26 C.F.R. § 31.6302(b)-1: Method of collection. | Justis AI