26 CFR 31.6413(b)-1 - Overpayments of certain employment taxes.

Code of Federal Regulations - Title 26: Internal Revenue

Updated to: December 30, 2005

Linked as:

Text

TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

subpart g - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)

31.6413(b) - 1 - Overpayments of certain employment taxes.

For provisions relating to the adjustment of overpayments of tax imposed by section 3101, 3111, 3201, 3221, or 3402, see 31.6413(a)2. For provisions relating to refunds of tax imposed by section 3101, 3111, 3201, or 3221, see 31.6402(a)1 and 31.6402(a)2. For provisions relating to refunds of tax imposed by section 3402, see 31.6402(a)1 and 31.64141.