§ 31.6302(b)-1

§ 31.6302(b)-1 Method of collection.

Map

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.

Citation

26 C.F.R. § 31.6302(b)-1