Treasury Regulations (26 C.F.R.)
26 CFR § 31.6413(b)-1
Overpayments of certain employment taxes.
Official textecfr.govlast amended
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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In this part (40 sections)
- 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 · 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 · Method of collection.
- 31.6302(c)-1 · Use of Government depositories in connection with taxes…
- 31.6302(c)-2 · Use of Government depositories in connection with…
- 31.6302(c)-3 · Deposit rules for taxes under the Federal Unemployment…
- 31.6302(c)-4 · Cross references.
- 31.6361-1 · Collection and administration of qualified State individual…
- 31.6402(a)-1 · Credits or refunds.
- 31.6402(a)-2 · Credit or refund of tax under Federal Insurance…
- 31.6402(a)-3 · Refund of Federal unemployment tax.
- 31.6404(a)-1 · Abatements.
- 31.6413(a)-1 · Repayment or reimbursement by employer of tax…
- 31.6413(a)-2 · Adjustments of overpayments.
- 31.6413(a)-3 · Repayment by payor of tax erroneously collected from…
- 31.6413(b)-1 · Overpayments of certain employment taxes.
- 31.6413(c)-1 · Special refunds.
- 31.6414-1 · Credit or refund of income tax withheld from wages.
- 31.6652(c)-1 · Failure of employee to report tips for purposes of the…
- 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
- 31.6682-1 · False information with respect to withholding.
- 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 31.6694-2 · Penalties for understatement due to an unreasonable…
- 31.6694-3 · Penalty for understatement due to willful, reckless, or…
- 31.6694-4 · Extension of period of collection when tax return preparer…
- 31.6695-1 · Other assessable penalties with respect to the preparation…
- 31.6696-1 · Claims for credit or refund by tax return preparers.
- 31.7701-1 · Tax return preparer.
- 31.7701-2 · Definitions; spouse, husband and wife, husband, wife,…
- 31.7805-1 · Promulgation of regulations.