26 CFR 31.6413(b)-1
§ 31.6413(b)-1 Overpayments of certain employment taxes.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6413(b)-1, § 31.6413(b)-1 Overpayments of certain employment taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113265
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25b96b44de8064c4e08f9bc434e3c3b0f8140c8c8c00d2352fc6f837c926a488
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Full text
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 31.6414-1.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.