Keyed to § 6302Open in workspace
Reg. § 31.6302(b)-1 Method of collection.
26 CFR § 31.6302(b)-1eCFR data as of 2026-07-14
For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see and .
Official eCFR text of § 31.6302(b)-1
Source: decipher.legal/cfr/26/31.6302(b)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14