26 CFR 31.6302(c)-4

§ 31.6302(c)-4 Cross references.

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

Cite this

Citation: 26 CFR 31.6302(c)-4, § 31.6302(c)-4 Cross references, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113256
Permanent ID: ys:prov:113256@1
SHA-256: 098f0a9c60685ac6236bed06e144ce5f3ffa36ab49973c83e65536b317769dac

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) Failure to deposit. For provisions relating to the penalty for failure to make a deposit within the prescribed time, see section 6656. (b) Saturday, Sunday, or legal holiday. For provisions relating to the time for performance of acts where the last day falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this chapter (Regulations on Procedure and Administration).

Legislative history

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