1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Abatements, Credits, and Refunds
  6. Topic - Rules of Special Application
  7. 26 CFR § 301.6413-1
26 CFR § 301.6413-1
Special rules applicable to certain employment taxes
June 25, 2020
CFR

For regulations under section 6413, see §§31.6413(a)-1 to 31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).

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§ 301.6411-1 Tentative carryback adjustments
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§ 301.6414-1 Income tax withheld

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