26 CFR · Internal Revenue
§ 31.6302(c)-4 — Cross references.
26 CFR § 31.6302(c)-4
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.6302(c)-4 (Cross references.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.6302(c)-4 (2026).
Text
§ 31.6302(c)-4 Cross references.
(a)Failure to deposit. For provisions relating to the penalty for failure to make a deposit within the prescribed time, see section 6656.
(b)Saturday, Sunday, or legal holiday. For provisions relating to the time for performance of acts where the last day falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this chapter (Regulations on Procedure and Administration).
[T.D. 6516, 25 FR 13032, Dec. 20, 1960. Redesignated by T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended by T.D. 8947, 66 FR 32542, June 15, 2001]
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Related
§ 31.6302
26 C.F.R. § 31.6302
§ 301.7503-1
26 C.F.R. § 301.7503-1
Nearby Sections
11
§ 31.6302(b)-1
Method of collection.§ 31.6302(c)-4
Cross references.§ 31.6402(a)-1
Credits or refunds.§ 31.6402(a)-2
Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.§ 31.6402(a)-3
Refund of Federal unemployment tax.§ 31.6404(a)-1
Abatements.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.6302(c)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6302(c)-4.