Home › CFR › Title 26 › Part 31 › §31.6302(b)-126 CFR §31.6302(b)-1 — (b)-1 Method of collection.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkFor provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§ 31.6011(a)-1 and 31.6011(a)-5.