Treas. Reg. § 31.6302(b)-1 Method of collection.

eCFR as of 2026-10-19 · Interprets § 6302(b)

For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§ 31.6011(a)-1 and 31.6011(a)-5.