[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6413(b)-1]

[Page 397]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6413(b)-1  Overpayments of certain employment taxes.

    For provisions relating to the adjustment of overpayments of tax 
imposed by section 3101, 3111, 3201, 3221, or 3402, see Sec. 
31.6413(a)-2. For provisions relating to refunds of tax imposed by 
section 3101, 3111, 3201, or 3221, see Sec. Sec. 31.6402(a)-1 and 
31.6402(a)-2. For provisions relating to refunds of tax imposed by 
section 3402, see Sec. Sec. 31.6402(a)-1 and 31.6414-1.