26 CFR 31.6413(b)-1 - Overpayments of certain employment taxes.

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There are 7 Updates appearing in the Federal Register for 26 CFR 31. View below or at eCFR (GPOAccess)
§ 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 § 31.6413(a)-2. For provisions relating to refunds of tax imposed by section 3101, 3111, 3201, or 3221, see §§ 31.6402(a)-1 and 31.6402(a)-2. For provisions relating to refunds of tax imposed by section 3402, see §§ 31.6402(a)-1 and 31.6414-1.

Title 26 published on 2013-04-01

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.

  • 2014-03-31; vol. 79 # 61 - Monday, March 31, 2014
    1. 79 FR 17860 - Designation of Payor To Perform Acts Required of an Employer
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These final regulations are effective on March 31, 2014. Applicability date: For dates of applicability, see § 31.3504-2(f) of these regulations.
      26 CFR Part 31

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United States Code
Statutes at Large

Title 26 published on 2013-04-01

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

  • 2014-05-23; vol. 79 # 100 - Friday, May 23, 2014
    1. 79 FR 29701 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations; Hearing Cancellation
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Cancellation of a notice of public hearing on proposed rulemaking.
      The public hearing originally scheduled for June 24, 2014 at 10 a.m. is cancelled.
      26 CFR Parts 1, 31, and 301