# Treas. Reg. § 301.6413-1: Special rules applicable to certain employment taxes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6413-1>. Interprets 26 U.S.C. § 6413.

For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).