{"data":{"id":"us/26-cfr-301.6413-1","jurisdiction":"us","citation":"26 CFR 301.6413-1","heading":"-1 Special rules applicable to certain employment taxes.","body":"For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Abatements, Credits, and Refunds"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"866b992de5b2c604dbfefe343e8b0efea6d2de606c758d8b1b1d612b76abd4df","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6411-1","next":"us/26-cfr-301.6414-1"},"notice":"GroundRules: Original legal text. Not legal advice."}