{"data":{"id":"us/26-cfr-31.6413-b-1","jurisdiction":"us","citation":"26 CFR 31.6413(b)-1","heading":"(b)-1 Overpayments of certain employment taxes.","body":"For provisions relating to the adjustment of overpayments of tax imposed by section 3101, 3111, 3201, 3221, or 3402, see § 31.6413(a)-2. For provisions relating to refunds of tax imposed by section 3101, 3111, 3201, or 3221, see §§ 31.6402(a)-1 and 31.6402(a)-2. For provisions relating to refunds of tax imposed by section 3402, see §§ 31.6402(a)-1 and 31.6414-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)"],"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":"25b96b44de8064c4e08f9bc434e3c3b0f8140c8c8c00d2352fc6f837c926a488","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.6413-a-3","next":"us/26-cfr-31.6413-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}