26 C.F.R. § 31.6413(b)-1

Overpayments of certain employment taxes.

Last amended: 2016Year: 2026Length: 58 wordsOfficial source

Cite as 26 C.F.R. § 31.6413(b)-1 (2026)

For provisions relating to the adjustment of overpayments of tax imposed by section 3101, 3111, 3201, 3221, or 3402, see § 31.6413(a)-2. For provisions relating to refunds of tax imposed by section 3101, 3111, 3201, or 3221, see §§ 31.6402(a)-1 and 31.6402(a)-2. For provisions relating to refunds of tax imposed by section 3402, see §§ 31.6402(a)-1 and 31.6414-1.
Cross-references to the CFR
31.640231.6413
26 C.F.R. § 31.6413(b)-1: Overpayments of certain employment taxes. | Justis AI