26 CFR §301.6413-1 — -1 Special rules applicable to certain employment taxes.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).