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26 CFR 31.6157-1

§ 31.6157-1 Cross reference.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 31.6157-1, § 31.6157-1 Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113243
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Full text

For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of § 31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see § 31.6302(c)-2A.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.