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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER H—INTERNAL REVENUE PRACTICE
PART 601—STATEMENT OF PROCEDURAL RULES
Subpart D—Provisions Special to Certain Employment Taxes
26 CFR Part 601 - Subpart D - Provisions Special to Certain Employment Taxes
CFR
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§ 601.401 Employment taxes.
