[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6413-1]

[Page 360]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                    Abatements, Credits, and Refunds
 
Sec. 301.6413-1  Special rules applicable to certain employment taxes.

    For regulations under section 6413, see Sec. Sec. 31.6413(a)-1 to 
31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).