26 CFR · Internal Revenue
§ 31.6413(b)-1 — Overpayments of certain employment taxes.
26 CFR § 31.6413(b)-1
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. § 31.6413(b)-1 (Overpayments of certain employment taxes.) 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. § 31.6413(b)-1 (2026).
Text
§ 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.
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Related
Nearby Sections
11
§ 31.6402(a)-3
Refund of Federal unemployment tax.§ 31.6404(a)-1
Abatements.§ 31.6413(a)-2
Adjustments of overpayments.§ 31.6413(b)-1
Overpayments of certain employment taxes.§ 31.6413(c)-1
Special refunds.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.6413(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6413(b)-1.