Treasury Regulations (26 C.F.R.)
26 CFR § 31.6157-1
Cross reference.
Official textecfr.govlast amended
For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of § 31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see § 31.6302(c)-2A.
[T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988]
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In this part (40 sections)
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.
- 31.6053-3 · Reporting by certain large food or beverage establishments…
- 31.6053-4 · Substantiation requirements for tipped employees.
- 31.6060-1 · Reporting requirements for tax return preparers.
- 31.6061-1 · Signing of returns.
- 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
- 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
- 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
- 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
- 31.6091-1 · Place for filing returns.
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
- 31.6302-4 · Deposit rules for withheld income taxes attributable to…
- 31.6302(b)-1 · (b)-1 Method of collection.
- 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
- 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
- 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
- 31.6302(c)-4 · (c)-4 Cross references.
- 31.6361-1 · Collection and administration of qualified State individual…
- 31.6402(a)-1 · (a)-1 Credits or refunds.
- 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
- 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
- 31.6404(a)-1 · (a)-1 Abatements.
- 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…