26 C.F.R. § 301.6413-1 Special rules applicable to certain employment taxes.
Title 26 - Internal Revenue
For regulations under section 6413, see §§31.6413(a)–1 to 31.6413(c)–1, inclusive, of this chapter (Employment Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Abatements, Credits, and Refunds
Rules of Special Application
§ 301.6413-1 Special rules applicable to certain employment taxes.
