Reg. § 31.6302(c)-4 Cross references.

26 CFR § 31.6302(c)-4eCFR, current through 2026-07-14

(a) Failure to deposit For provisions relating to the penalty for failure to make a deposit within the prescribed time, see section .

(b) Saturday, Sunday, or legal holiday For provisions relating to the time for performance of acts where the last day falls on Saturday, Sunday, or a legal holiday, see the provisions of (Regulations on Procedure and Administration).

[T.D. 6516, 25 FR 13032, Dec. 20, 1960. Redesignated by T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended by T.D. 8947, 66 FR 32542, June 15, 2001]