26 CFR 31.0-4
§ 31.0-4 Extent to which the regulations in this part supersede prior regulations.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.0-4, § 31.0-4 Extent to which the regulations in this part supersede prior regulations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112925
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Full text
The regulations in this part, with respect to the subject matter within the scope thereof, supersede 25 CFR (1939) Parts 403, 406, 408, and 411 (Regulations 107, 120, 128, and 114, respectively). The Regulation on Monthly Returns and Payment of Employment Taxes (23 FR 5006) are also superseded.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.