Statutes, codes, and regulations

Code of Federal Regulations

Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter H - INTERNAL REVENUE PRACTICE

Part 601 - STATEMENT OF PROCEDURAL RULES

Subpart D - PROVISIONS SPECIAL TO CERTAIN EMPLOYMENT TAXES

Subpart D - PROVISIONS SPECIAL TO CERTAIN EMPLOYMENT TAXES

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Section 601.401 - Employment taxes

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