26 USC 6205 - Special rules applicable to certain employment taxes

U.S Code last checked for updates: Feb 22, 2025

§ 6205.

Special rules applicable to certain employment taxes

(a)

Adjustment of tax

(1)

General rule

(2)

United States as employer

(3)

Guam or American Samoa as employer

(4)

District of Columbia as employer

(5)

States and political subdivisions as employer

(b)

Underpayments

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86–778, title I, § 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89–97, title III, § 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94–455, title XIX, § 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–272, title XIII, § 13205(a)(2)(D), Apr. 7, 1986, 100 Stat. 315.)

cite as: 26 USC 6205