Treasury Regulations · 26 CFR
§ 31.6157-1. Cross reference.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6157
Cite as 26 CFR § 31.6157-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 28, 1970 by T.D. 7037
- Last amended
- September 8, 1988 by T.D. 8227
- Issued under
- 26 U.S.C. § 6157
- Length
- 64 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of § 31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see § 31.6302(c)-2A.
[T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8227 (53 FR 34736)
- Issued by T.D. 7037 (35 FR 6709)
Where it sits in 26 CFR
- 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)
Nearby sections
- § 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 31.6109-1 Supplying of identifying numbers.
- § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 31.6151-1 Time for paying tax.
- § 31.6157-1 Cross reference.
- § 31.6161(a)(1)-1 Extensions of time for paying tax.
- § 31.6205-1 Adjustments of underpayments.
- § 31.6205-2 Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
- § 31.6302-0 Table of contents.