Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 301Subpart 0 - Abatements, Credits, and Refunds
View all text of Subpart 0 [§ 301.6401-1 - § 301.6425-1]
§ 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).

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6413-1
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