26 CFR 31.6302-0T - Table of contents (temporary).

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There are 4 Updates appearing in the Federal Register for 26 CFR 31. View below or at eCFR (GPOAccess)
§ 31.6302-0T Table of contents (temporary).
This section lists the captions that appear in § 31.6302-1T.
§ 31.6302-1T Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992 (temporary).
(a) through (b)(3) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(a) through (b)(3).
(4) Lookback period.
(i) In general.
(ii) Adjustments and claims for refund.
(c)(1) through (c)(4) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(c)(1) through (c)(4).
(c)(5) Exception to the monthly and semi-weekly deposit rules for employers in the Employers' Annual Federal Tax Program (Form 944).
(c)(6) Extension of time to deposit for employers in the Employers' Annual Federal Tax Program (Form 944) during the preceding year.
(d) Examples 1 through 5 [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(d) Examples 1 through 5.
Example 6.Extension of time to deposit for employers who filed Form 944 for the preceding year satisfied.
(e) through (f)(3) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(e) through (f)(3).
(4) De minimis rule.
(i) De minimis deposit rules for quarterly and annual return periods beginning or after January 1, 2001.
(ii) De minimis deposit rule for quarterly return periods beginning on or after January 1, 2010.
(iii) De minimis deposit rule for employers who file Form 944.
(f)(5) Examples 1 and 2 [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(f)(5) Examples 1 and 2.
Example 3. De minimis deposit rule for employers who file Form 944 satisfied.
(g) [Reserved] For further guidance, see § 31.6302-0, the entry for § 31.6302-1(g).
(1) In general.
(g)(2) through (m) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(g)(2) through (m).
(n) Effective/applicability dates.
[T.D. 9440, 73 FR 79358, Dec. 29, 2008; T.D. 9440, 74 FR 3421, Jan. 21, 2009]

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-09-16; vol. 79 # 179 - Tuesday, September 16, 2014
    1. 79 FR 55362 - Authority for Voluntary Withholding on Other Payments
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date: These regulations are effective on September 16, 2014. Applicability Date: For date of applicability, see § 31.3402(p)-1(d).
      26 CFR Part 31

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United States Code
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31 after this date.

  • 2014-09-16; vol. 79 # 179 - Tuesday, September 16, 2014
    1. 79 FR 55362 - Authority for Voluntary Withholding on Other Payments
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date: These regulations are effective on September 16, 2014. Applicability Date: For date of applicability, see § 31.3402(p)-1(d).
      26 CFR Part 31