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26 CFR 301.6205-1

§ 301.6205-1 Special rules applicable to certain employment taxes.

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

Labor & EmploymentTaxation
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26 CFR 301.6205-1, § 301.6205-1 Special rules applicable to certain employment taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114265
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Full text

For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).

Legislative history

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