26 C.F.R. § 301.6413-1. - § 301.6413-1 Special Rules Applicable to Certain Employment Taxes.

Current as of May 27, 2026

Section 301.6413-1 - § 301.6413-1 Special Rules Applicable to Certain Employment Taxes.Section 301.6413-1 - § 301.6413-1 Special Rules Applicable to Certain Employment Taxes.

Section 301.6411-1 - § 301.6411-1 Tentative Carryback Adjustments.Section 301.6414-1 - § 301.6414-1 Income Tax Withheld.

§ 301.6413-1 Special rules applicable to certain employment taxes.

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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