All IRC Regulations

6 results for "6413"

Showing top 6 matches in Treasury Regulations.

§ 31.6413(a)-1
Repayment or reimbursement by employer of tax erroneously collected from employee.
§ 31.6413(a)-2
Adjustments of overpayments.
§ 31.6413(a)-3
Repayment by payor of tax erroneously collected from payee.
§ 31.6413(b)-1
Overpayments of certain employment taxes.
§ 31.6413(c)-1
Special refunds.
§ 301.6413-1
Special rules applicable to certain employment taxes.