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- 26 CFR - 

26 C.F.R. § 31.3121(D)-1(C)(2)

8th Cir Criminal 6.26.7202
FAILURE TO COLLECT, ACCOUNT TRUTHFULLY FOR, OR PAY OVER EMPLOYMENT TAXES (26 U.S.C. § 7202) (2017) (wpd/doc/docx)


26 C.F.R. § 31.6302-1

8th Cir Criminal 6.26.7202
FAILURE TO COLLECT, ACCOUNT TRUTHFULLY FOR, OR PAY OVER EMPLOYMENT TAXES (26 U.S.C. § 7202) (2017) (wpd/doc/docx)
26 C.F.R. § 31.6302-1 (establishing the requirements for employers' deposits of withheld employment taxes)
 
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