Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart A - INTRODUCTION
Section 31.0-4 - Extent to which the regulations in this part supersede prior regulations

26 C.F.R. § 31.0-4

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Current through September 30, 2024
Section 31.0-4 - Extent to which the regulations in this part supersede prior regulations

The regulations in this part, with respect to the subject matter within the scope thereof, supersede 25 CFR (1939) Parts 403, 406, 408, and 411 (Regulations 107, 120, 128, and 114, respectively). The Regulation on Monthly Returns and Payment of Employment Taxes (23 FR 5006) are also superseded.

26 C.F.R. §31.0-4